Doe Company recently experienced a temporary delay in cash collections and needed to borrow $102,000 on November 1 of the current year to pay trade accounts payable. The 6-month, 6% note and interest are due on May 1 of the following year. Doe has a December 31 fiscal year-end. What are the required journal entries to record the issuance of the note, accrued interest, and the payment of principal and interest at maturity? Begin by preparing journal entry to record the issuance of the note. (Record debits first, then credits. Exclude explanations from any journal entries.) Finally, record the payment of principal and interest at maturity