On December 1, 2014, Zero company signed a note payable in the amount of $100,000 at an annual interest rate of 6%. The principal and the total interest for 6 months will all be repaid on May 31, 2015. The company closes its books at the end of December 31. Required: a) Journalize the entry on December 1, 2014 (the date when the note was signed). b) Journalize the adjusting entry on December 31, 2014 (the date when the company closed its books). c) Journalize the adjusting entry on May 31, 2015 (the maturity date when both the principal and the total interest were paid).