On November $7,$ Mura Company borrows $$190,000$ cash by signing a $90-$day, $7\%,$$$190,000$ note payable.

Compute the accrued interest payable on December $31.$

& $3.$ Prepare the journal entries to record the accrued interest expense at December $31$ and payment of the note at maturity on February $5.$

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Req $1$

Req $2$ and $3$

Compute the accrued interest payable on December $31.$

Note: Use $360$ days a year. Do not round your intermediate calculations.

$\backslash$table$[[,$Principal,$$ Rate $(\%),$x Time,$=$ Interest$],[$Total through maturity,,$\%,,],[$Year end interest accrual,,$\%,,],[$Interest recognized February $5,,\%,,]]$