General Journal Options:

Accounts receivable

Notes receivable

Interest expense

Accounts payable

Interest payable

Cash

Notes payable

Salaries payable

On November 1, 2015, Dual Systems borrows $190,000 to expand operations. Dual Systems signs a six-month, 8% promissory note. Interest is payable at maturity. Dual System's year-end is December 31. Record the issuance of the note by Dual Systems. (Omit the "$" sign in your response.) Record the appropriate adjusting entry for the note by Dual Systems on December 31, 2015. (Do not round intermediate calculations. Round your answers to the nearest dollar amount. Omit the *'$" sign in your response.) Record the payment of the note by Dual Systems at maturity on April 30, 2013. (Do not round intermediate calculations. Round your answers to the nearest dollar amount. Omit the "$A sign in your response.)