Ontario Resources, a natural energy supplier, borrowed $79.2 million cash on November 1, 2021, to fund a geological survey. The loan was made by Quebec Banque under a short-term financing arrangement. Ontario Resources issued a 9-month, 12% promissory note with interest payable at maturity, Ontario Resources' fiscal period is the calendar year. Required: 1. Prepare the journal entry for the issuance of the note by Ontario Resources. 2. & 3. Prepare the appropriate adjusting entry for the note by Ontario Resources on December 31, 2021 and journal entry for the payment of the note at maturity. Complete this question by entering your answers in the tabs below. Reg 1 Reg 2 and 3 Prepare the journal entry for the issuance of the note by Ontario Resources. (If no entry is required for a transaction/event, select "No journal entry required in the first account field. Enter your answers in whole dollars, not in millions.) View transaction list Journal entry worksheet