Yi & Yang Ltd borrowed $180,000 by signing a 9-month, 10% note from Westpac Bank on 1 September 2019. Required: a) Prepare the journal entry to record the proceeds of the note payable. Narration is not required. (1 mark) b) Prepare the journal entry to record the accrued interest as at 31 December 2019, the year end. Narration is not required. (1 mark) 1 i - Ff QO c? O a) Date Account Titles Debit Credit b) Date Account Titles Debit Credit