On December 1 , Williams Company borrowed $180,000 cash from a bank by signing a 90 -day, 5% note payable. a. Prepare Williams' journal entry to record the issuance of the note payable. b. Prepare Williams' journal entry to record the accrued interest due at December 31. c. Prepare Williams' journal entry to record the payment of the note on March 1 of the next year. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record the accrued interest due at December 31. Note: Enter debits before credits. Journal entry worksheet Record payment of the note at the maturity date. Note: Enter debits before credits