On May 2, Wildhorse Company lends $12,200 to Indigo, Inc., issuing a 6-month, 6% note. At the November 2 maturity date, Indigo indicates that it cannot pay. (a) Prepare the entry to record the issuance of the note. (List debit entry before credit entry. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)