Lacey Corp. issued a three-year, $5,000 note with an 8% stated rate to Hayley Co. on January 1, 2020, and received cash of $5,000. The note requires semiannual interest payments on June 30 and December 31. Provide journal entries to be made at each of the following dates. a. January 1, 2020, for issuance of the note. b. June 30, 2020, for the interest payment. Date Account Name Dr. Cr. a. Jan. 1, 2020 A b. June 30, 2020