On April 1. C.S. Lewis Company borrows (Notes payable) $60,000 from Lyon National Bank by signing a 3 month 6% note. Prepare the journal entries to record: a) the issuance of the note b) the accrual of interest at year end (April to December) Account Titles and Explanation Ref Credit Debit 2. Based on the following information, compute the Working Capital and Current Ratio for both Amazon and Wal-Mart. Compare your conclusions concerning the liquidity of each company in relation to each other. Current Assets Total Assets Current Liabilities Total Liabilities WAL-MART $54.975 193,406 62,300 117,645 AMAZON $17,490 25,278 14,896 17,521 WORKING CAPITAL CURRENT RATIO DISCUSSION