Over$-$the$-$Top Technologies $($OTT$)$ operates a computer repair and web consulting business. News Now $($NN$)$ publishes a local newspaper. The two companies entered into the following transactions.

NN billed OTT for $$610$ of advertising services provided this month on account.

OTT repaired some of NN$\text{'}$s equipment this month, for $$149$ on account.

NN collected $$610$ cash from OTT for the advertising services provided in $($a$).$

NN paid $$87$ cash to OTT for OTT advertising NN$\text{'}$s online newspaper this month on OTT's Website.

OTT and NN signed a promissory note, documenting OTT's $$3,600$ cash loan to NN this month with repayment to occur in six months.

Note: News Now $($NN$)$ records advertising revenue in the Advertising Revenue account.

Required:

Show the journal entries that OTT would record for items $($a$)($e$).$

Show the journal entries that NN would record for items $($a$)($e$).$