Giffin Enterprises issues a $660,000, 45-day 4% note to Romo Industries for merchandise inventory. a) Journalize Giffin Enterprises' entries to record: 1. the issuance of the note. 2. the payment of the note at maturity. b) Journalize Romo Industries' entries to record: 1. the receipt of the note 2. the receipt of the payment of the note at maturity.