n November 7 , Mura Company borrows $190,000 cash by signing a 90 -day, 12%,$190,000 note payable. Compute the accrued interest payable on December 31 . 2. \& 3. Prepare the journal entries to record the accrued interest expense at December 31 and payment of the note at maturity on Cebruary 5. Complete this question by entering your answers in the tabs below. Compute the accrued interest payable on December 31. (Use 360 days a year. Do not round your intermediate calculations.) Prepare the journal entries to record the accrued interest expense at December 31 and payment of the note at maturity on February 5 . (Use 360 days a year. Do not round your intermediate calculations.) Journal entry worksheet