Sylvestor systems borrows $70000 cash on May 15 2013 by signing a 150-day 4% note. Assume the face value of the note equals $70000, the principle of the loan. Prepare a journal entry to record issuance of the note. b.) first complete the table below to calculate the interest expense at maturity. Use those calculated value to prepare your journal entry to record payment of the note at maturity.