On November 7, 2013, Mura Company borrows $180,000 cash by signing a 90-day, 5% note payable with a face value of $180,000. (Use 360 days a year. Do not round your intermediate calculations.)

1.	Compute the accrued interest payable on December 31, 2013.

2. Prepare the journal entry to record the accrued interest expense at December 31, 2013.

3. Prepare the journal entry to record payment of the note at maturity.