Help please!

Brief Exercise 14-10 Vaughn, nc ssued a $185,000 4-year, 11% note at face value o Flint Hills Bank on January 1 2017 and received $135 000 cash. The note requires annual nterest payments each December 31. Prepare Vaughn's journal entries to record (a) the issuance of the note and (b) the December 31 interest payment. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit