Recording Interest- Bearing Note Payable Entries On August 31, Pine Company issued a 9-month, 12% note payable to National Bank in the amount of $900,000. Interest is due at maturity. Record the entries for Pine Company on the following dates. a. Issuance of the note on August 31. b. Adjusting entry on December 31, the company's year-end. c. Payment of the note payable on May 31 of the following year. - Note: Round your answers to the nearest whole dollar