On april 1,2023,dmh inc.signed a $111,000,zero interest-bearing,six month promisory note.the note's present value is $105,714 based on the bank's discount rate of 10%.the company's year end is september 30,2023 and the note is repayable on october 1,2023. (a) Prepare the journal entry on the books of DMH Inc,to record the issue of the note. (b) Prepare the journal entry on the books of DMH Inc,to record the year-end interest accrual.