QS 9-4 Interest-bearing note transactions LO P1 On November 7, 2017, Mura Company borrows $180,000 cash by signing a 90-day, 5% note payable with a face value of $180,000. (Use 360 days a year. Do not round your intermediate calculations.) 1. Compute the accrued interest payable on December 31, 2017. 2. & 3. Prepare the journal entry to record the accrued interest expense at December 31, 2017 and payment of the note at maturity.