Sylvestor Systems borrows $186, 000 cash on May 15, 2015, by signing a 30-day, 7% note. On what date does this note mature? June 13, 2015 June 14, 2015 June 15, 2015 June 16, 2015 June 17, 2015 Assume the face value of the note equals $186, 000, the principal of the loan. (a) Prepare the journal entry to record issuance of the note. First, complete the table below to calculate the interest expense at maturity. Use those calculated values to prepare your journal entry to record payment of the note at maturity. (Use 360 days a year. Do not round intermediate calculations.)