On June 1, Nieve Company paid $1,000 and signed a $65,000, 180-day, 8% note payable to cover a past due account payable owed to Viento Company. a) Prepare Nieve Companys general journal entry to record the issuance of the note payable. b) Prepare Nieve Companys general journal entry to record the payment of the note on November 28.