On May 2, Ottawa Company lends $10, 600 to Cortland, Inc., issuing a 6-month, 8% note. At the maturity date, November 2, Cortland indicates that it cannot pay. (a) Prepare the entry to record the issuance of the note. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (b) Prepare the entry to record the dishonor of the note, assuming that Ottawa Company expects collection will occur. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (c) Prepare the entry to record the dishonor of the note, assuming that Ottawa Company does not expect collection in the future. Company uses the allowance method. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)