esha Company borrows $110,000 cash on December 1 of the current year by signing a 180-day, 9%,$110,000 note. On what date does this note mature? \& 3. What is the amount of interest expense in the current year and the following year from this note? Prepare journal entries to record (b) issuance of the note, (b) accrual of interest on December 31 , and (c) payment of the ote at maturity. Complete this question by entering your answers in the tabs below. What is the amount of interest expense in the current year and the following year from this note? (Use 360 days a year. Do not round intermediate caiculations and round final answers to the nearest whole dollar.) Journal entry worksheet Record the interest accrued on the note as of December 31 , current year. Note: Enter debits before credits. Journal entry worksheet Record payment of the note at maturity, assuming no reversing entries were made on January 1. Note: Enter debits before credits