Exercise 9-3 Accounting for note payable LO P1 Sylvestor Systems borrows S186,000 cash On May 15, 2017, by signing a 30-day, 5% note. 1. On what date does this note mature? June 13, 2017 June 14, 2017 June 15, 2017 June 16, 2017 June 17, 2017 2. Assume the face value of the note equals $186,000, the principal of the loan. (a) Prepare the journal entry to record issuance of the note. View transaction list View journal entry worksheet No Date General Journal Debit Credit Notes payable