Keesha Company borrows $$190,000$ cash on December $1$ of the current year by signing a $120-$day, $10\%,$ $$190,000$ note.

$1.$ On what date does this note mature?

$2.$ & $3.$ What is the amount of interest expense in the current year and the following year from this note?

$4.$ Prepare journal entries to record $($a$)$ issuance of the note, $($b$)$ accrual of interest on December $31,$ and $($c$)$ payment of the note at maturity.