entries for Notes Payable business issued a 45-dar. 109 note for 3230,000 to a creditor on account: journalize the entries to record (a) the issuance of the note and (b) the payment of the note at maturit ncluding interest. Assume a 360 -day vear. Round your final answers to the nearest doltar. If an amount box does not require an entry, teave it blank