On November 1, 2012, Dual Systems borrows $200,000 to expand operations. Dual Systems signs a six-month, 9% promissory note. Interest is payable at maturity. Dual System's year-end is December 31.

1. Record the issuance of the note by Dual Systems. 2. Record the appropriate adjusting entry for the note by Dual Systems on December 31, 2012. 3. Record the payment of the note by Dual Systems at maturity on April 30, 2013.