Part B: On September 1, 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 Enity K Company. (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