Refer to the information in E5–15.
In E5–15, On March 1, Terrell & Associates provides legal services to Whole Grain Bakery regarding some recent food poisoning complaints. Legal services total $11,000. In payment for the services, Whole Grain Bakery signs a 9% note requiring the payment of the face amount and interest to Terrell & Associates on September 1.

Required:
For Whole Grain Bakery, record the issuance of the note payable on March 1 and the cash payment on September 1.