Niagara Resources a natural energy supplier, borrowed 580 million cash on November 1, 2022. to fund a geological survey. The loan was made by Buffalo Bank under a short-term credit line. Niagara Tresources issued a 9-month promissory note bearing interest at 12%, with interest and principal payable at maturity. Niagara Resources focal period is the calendar year Required 1. Prepare the appropriate adjusting entry for the note by Niagara Resources on December 31, 2022. Show calculations 2. Prepare the journal entry for the payment of the note at maturity. Show calculations