On November 1, Nelson Company borrowed $42,000 cash from Second National Bank by signing a 90-day, 9% note payable. a. Prepare Nelson's journal entry to record the issuance of the note payable. b. Prepare Nelson's journal entry to record the accrued interest due at December 31. c. Prepare Nelson's journal entry to record the payment of the note on Feburary 1 of the next year..