On November 7, 2011, Ortez Company borrows $150,000 cash by signing a 90-day, 8% note payable with a face value of $150,000. 1-Prepare the journal entry to record the accrued interest expense at December 31, 2011. Use 360 days a year. 2-Prepare the journal entry to record payment of the note at maturity. (Use 360 days a year