Entries for notes payable Bennett Enterprises issues a $600,000,120-day, 4% note to Spectrum Industries for merchandise inventory. Assume 360 days in a year. If an amount box does not require an entry, leave it blank. a. Journalize Bennett Enterprises' entries to record; 1. the issuance of the note. 2. the payment of the note at maturity. b. Journatize Spectrum Industries' entries to record: 1. the receipt of the note. 2. the receipt of the payment of the note at maturity