On June 1, the TechNoBobble Company borrowed $150,000 from the LowTech Bank by signing a 13 month, 12%, interest-bearing note. Prepare the necessary entries for each item below associated with the note payable on the books of the TechNoBobble Company assuming that all interest is paid at maturity. (a) Prepare the entry to record the note when it was issued. (b) Prepare any adjusting entry necessary on December 31 in order to prepare the annual financial statements. Assume no other interest accrual entries have been made. (c) Prepare the entry to record payment of the note at maturity