Orlando Corporation borrowed $50 million cash on October 1,2018 , to purchase manufacturing equipment. The loan was made by First city Bank under a short-term financing arrangement. Orlando Corporation issued a 9-month, 11% promissory note with interest payable at maturity. Orlando Corporation's fiscal period is the calendar year. Required 1. Prepare the journal entry for the issuance of the note by Orlando Corporation. 2. Prepare the appropriate adjusting entry for the note by Orlando Corporation on December 31,2018. 3. Prepare the journal entry for the payment of the note at maturity