How do I write a journal entry for this

"On the same date, they signed a 5 year Promissory Note at their bank for $100,000 for equipment. The terms of the Note require interest payments on the anniversary date of the Note at 6% and principal payments of $20,000 each, also on the anniversary date of the Note"

"Neither Jack nor Jill took any salary from the business, but on December 31 they paid themselves a dividend of $5,000 each"