Bennett enterprises issues a $675,000, 90-day, 4% note to spectrum industries for merchandise inventory. required: a. journalize bennett enterprises’ entries to record (refer to the company’s chart of accounts for exact wording of account titles): 1. the issuance of the note. 2. the payment of the note at maturity. assume a 360-day year. b. journalize spectrum industries’ entries to record (refer to the company’s chart of accounts for exact wording of account titles): 1. the receipt of the note. 2. the receipt of the payment of the note at maturity. assume a 360-day year.