On April 14, Perry Company issued the following note payable to replace a past-due account payable. Principal $152,100 Rate 10% Term 60 Days Required: 1. Journalize the entry on April 14, the date on which the note was issued. 2. Journalize the entry on June 13, the date on which the note matures. Notes: 1. To simplify the arithmetic, use 360 days in a year (round your responses to the nearest cent). 2. Assume that no interest has been accrued prior to payment. Date Account Title Debit Credit (Choose one) Accounts Payable - Company Cash Interest Expense Notes Payable