Bennett Enterprises issues a $696,000, 30-day, 6%, note to Spectrum Industries for merchandise inventory. Assume a 360-day year. If required, round your answers to the nearest dollar. If an amount box does not require an entry, leave it blank. a. Journalize Bennett Enterprises' entries to record: 1. the issuance of the note. 2. the payment of the note at maturity. 1. Inventory 648,000 Notes Payable 648,000 x 2. Notes Payable 648,000 Interest Expense 6,480 X Cash 654,480 Feedback b. Journalize Spectrum Industries' entries to record: 1. the receipt of the note. 2. the receipt of the payment of the note at maturity. Notes Receivable 1. 648,000 X Sales 648,000 X 2. Cash 654,480 x Notes Receivable 648,000 X Interest Revenue 6,480 X