Chapter 10 (30 points) Ex 10-4 (p. 483) (adapted) A business issued a 60-day, 5% note for $225,000 to a creditor on account. Journalize the entries to record (a) the issuance of the note and (b) the payment of the note at maturity, including interest. Assume a 360-day year. Ex 10-12 (p. 485) (adapted) The payroll register for Proctor Company for the week ended February 14 indicated the following: Salaries $1,600,000 Social security tax withheld 96,000 Medicate tay withheld 24.000 Income taxes withheld Federal income tax withheld 275,000 In addition, state and federal unemployment taxes were calculated at the rate of 5.4% and 0.8%, respectively, on $280,000 of salaries. a. Journalize the entry to record the payroll for the week of February 14. b. Journalize the entry to record payroll tax expense incurred for the week of February 14