Sylvestor Systems borrows $172,000 cash on May 15 by signing a 60-day, 4%, $172,000 note.

1. On what date does this note mature? 2-a. Prepare the entry to record issuance of the note. 2-b. First, complete the table below to calculate the interest expense at maturity. Use those calculated values to prepare your entry to record payment of the note at maturity.