Current Attempt in Progress Blossom, Inc. issued a $\backslash (\backslash$$ $60,000,4\backslash )-$year, $\backslash (8\backslash \%\backslash )$ note at face value to Flint Hills Bank on January $1,2025,$ and received $\backslash (\backslash$$ $60,000\backslash )$ cash. The note requires annual interest payments each December $31.$ Prepare Blossom's journal entries to record $($a$)$ the issuance of the note and $($b$)$ the December $31$ interest payment. $($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$