Stern Corporation borrowed $10 million cash from Second State Bank on September 1, 2021, to provide additional working capital for the year's production. Stern issued a short-term 6-month, 10% promissory note to Second State Bank, to consummate the loan transaction. Interest on the note is payable at maturity. Each firm uses the calendar year as the fiscal year. Required: 1. Prepare all journal entries from issuance to maturity for Stern Corporation. 2. Prepare all journal entries from issuance to maturity for Second State Bank.