Part A: Entity J issued $400,000,10%,10-year bonds on January 1, 2024, at par. Interest is payable annually on December 31. Instructions Prepare all joumal entries made in 2024 related to the bond issue and a partial balance sheet showing the bonds at December 31 . Part B: On September 1, 2024 Entity K borrows $80,000 from New National Bank by signing a 6 -month, 6%, interest-bearing note. Instructions Prepare the necessary entries below associated with the note payable on the books of Entity K. (a) Prepare the entry on September 1 when the note was issued. (b) Prepare any adjusting entries necessary on December 31 in order to prepare the financial statements. Assume no other interest accrual entries have been made. (c) Prepare the entry to record payment of the note at maturity