d) On January 1, 2022, JKL Company gave Northland Company a 4-month, 8%,$80,000 note payable to replace a past-due accounts payable. Interest is paid at maturity of the note. JKL Company has a March 31 fiscal year-end. Instructions: i) Prepare the adjusting journal entry for the note payable by JKL Company on March 31, 2022. ( 2 Marks) ii) Prepare the journal entry by JKL Company to record payment of the note on April 30, 2022. Round to the nearest whole dollar. ( 2 Marks)