Problem 1 - Current Liabilities - Short-Term Notes Payable Ontario Resources, a natural energy supplier, borrowed $35.9 million cash on November 1, 2021, to fund a geological survey. The loan was made by Quebec Banque under a short-term financing arrangement. Ontario Resources issued a 6-month, 15% promissory note with interest payable at maturity. Ontario Resources' fiscal period is the calendar year. Required: 1. Prepare the journal entry for the issuance of the note by Ontario Resources. 2. Prepare the appropriate adjusting entry for the note by Ontario Resources on December 31, 2021 3. Prepare the appropriate journal entry by Ontario Resources for the payment of the note at maturity