Skysong, Inc. issued a $$125,000,4-$year, $9\%$ note at face value to Flint Hills Bank on January $1,2025,$ and received $$125,000$ cash. The note requires annual interest payments each December $31.$

Prepare Skysong's journal entries to record $($a$)$ the issuance of the note and $($b$)$ the December $31$ interest payment. $($If no entry is required, select $"$No Entry" for the account titles and enter $O$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

No$.$ Date Account Titles and Explanation

$($a$)$

$($b$)$

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