Give the general journal entry to record each of the following transactions for Dennis Company: (Use 360 days a year.)

1. Issued a 6-month, 9 percent note for $69,000 to purchase two forklifts on May 14, 2016. 2. Discounted its own 180-day, noninterest-bearing note with a principal amount of $23,000 at the Nelson Bank and Trust on May 28, 2016. The bank charged a discount rate of 10 percent. 3. Paid the May 14 note on its due date. 4. Paid the note discounted on May 28 on its due date.