On December 1, 2025, Ava, Inc. purchased merchandise inventory for $ 200 comma 000 by signing a note payable. The note is for 8 months and bears interest at a rate of 6%. Interest was accrued on December 31, 2025. Record the journal entries for 1) the issuance of the note on December 1, 2025; 2) the accrual of interest on December 31,2025; and 3) the payment of the note at maturity. Include dates for each journal entry