In an effort to raise some cash for operating activities, Bramble Corporation approached Sheffield Ltd. and asked to borrow $123,000 (the Presidents of Bramble and Sheffield were cousins). Sheffield agreed to loan $123,000 to Bramble for three months at 6% interest. On August 1, Bramble signed a promissory note for the amount, promising to repay the funds plus interest on November 1. (a) Prepare the journal entry for the issuance of the note. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.)