Harris Company borrowed $60,000 on a two-year, 8% note dated October 1, 2016, Interest is payable annually on October 1, 2017, and October 1, 2018, the maturity date of the note. The company prepares its financial statements on a calendar year basis. Prepare all journal entries ating to the note for 2016, 2017, and 2018, On January 1, 2017, Roma Company leased a tractor. The lease agreement