On September 1, 2020, Wright Co. purchased inventory from Wrong Co. by issuing a $30,000, 1-year, 8% promissory note. The 8% interest rate is appropriate for Wright based on its credit score. Interest is payable semi-annually, on January I and July 1. Wright's fiscal year ends on December 31. Required: Provide the 2020 and 2021 general ledger postings to for Wright Co. Include any year-end closings