Provide journal entries to be made by Jet Air Inc. at each of the following dates. - Note: Round your answers to the nearest whole dollar. a. January 1, Year 1-Note issuance. b. December 31, Year 1-Interest payment. c. December 31, Year 2-Interest payment. d. December 31, Year 3-Interest payment. e. December 31, Year 3-Note payment at maturity