On November 1, Orpheum Company accepted a $10,800,90-day, 9% note from a customer to replace an account receivable. What entry should be made by Orpheum on the November 1 to record the acceptance of the note? Defy Company makes a $64,000,60-day, 15% cash loan to Ryan Company. The note and interest to be collected at maturity is: (Use 360 days a year.)