Prepare the necessary entries below associated with the note payable on the books of Chelsea Company. On February 1, 2021, Chelsea Company borrowed $20,000 from First National Bank on a 9 -month, 12% note. (a) Prepare the entry on February 1 when the note was issued. (b) Prepare any adjusting entries necessary on June 30 in order to prepare the semiannual financial statements. Assume no other interest accrual entries have been made. (c) Prepare the entry to record payment of the note at maturity