Problem $3.$ Maisons Furniture has the following two transactions related to notes payable. On July $1,$ Furniture Corp. borrowed $$10,000$ on a $6$ month, $6\%$ note.

Required: Prepare the entries to

a$.$ July $1,$ record the issuance of the note,

b$.$ Dec. $31,$ record the payment of the note. $(8$ pts$)$