Prepare journal entries to record (a) issuance of the note, (b) accrual of interest on December 31 , and (c) payment of the note at maturity. Note: Use 360 days a year, Do not round intermediate calculations. Journal entry worksheet Record the issuance of the note on November 1. Note: Enter debits before credits. Prepare journal entries to record (a) issuance of the note, (b) accrual of interest on December 31 , and (c) payment of the note at maturity. Note: Use 360 days a year, Do not round intermediate calculations. Journal entry worksheet Record the issuance of the note on November 1. Note: Enter debits before credits