On August 31, 2021, Becky Tierney borrowed $9,000 from Primary State Bank. Tierney signed a note payable, promising to pay the bank principal plus interest on August 31, 2022. The interest rate on the note is 12%. The accounting year of Primary State Bank ends on June 30, 2022. Journalize Primary State Bank's (a) lending money on the note receivable at August 31, 2021, (b) accrual of interest at June 30, 2022, and (c) collection of principal and interest at August 31, 2022, the maturity date of the note. Journalize Primary State Bank's (a) lending money on the note receivable at August 31, 2021, (b) accrual of interest at June 30, 2022, and (c) collection of principal and interest at August 31, 2022, the maturity date of the note. (Record debits first, then credits. Exclude explanations from any journal entries.) (a) Prepare the journal entry for the issuance of the note receivable on August 31, 2021. Date 2021 Aug 31 Journal Entry Accounts Debit Credit