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Prepare dated journal entries for these transactions. Premium Office Equipment, Inc., discounted its own $30,000, noninterest-bearing, 180-day note on November 16, 2011, at Niagara County Bank at a discount rate of 12%. Prepare dated journal entries for: a. The original discounting on November 16. b. The adjustment required at the end of the company's calendar-year accounting period. c. Payment at maturity