Keesha Co. borrows $250,000 cash on November 1, 2018, by signing a 180-day, 10% note with a face value of $250,000. Prepare journal entries to record (a) issuance of the note, (b) accrual of interest at the end of 2018, and (c) payment of the note at maturity. (Assume no reversing entries are made.) (Use 360 days a year. Do not round intermediare calculations.)