On April 1, 2020, Pronghorn Inc. signed a $124.000, zero-interest-bearing, six-month promissory note. The note's present value is $118.095 based on the bank's discount rate of 10%. The company's year-end is September 30, 2020 and the note is repayable on October 1, 2020. Prepare the journal entries on the books of Pronghorn Inc. to record the issue of the note. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and entero for the amounts) Date Account Titles and Explanation Debit Credit April 1 Prepare the journal entries on the books of Pronghorn Inc.to record the year-end interest accrual (Round answer to decimal places, eg. 5,125. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Credit September Debit 30 Prepare the journal entries on the books of Pronghorn Inc. to record repayment of the note on October 1, 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit October 1