I need the journal entry

38 The note payable to Royce Computers (transactions 04 and 07) is a five-year note, with interest at the rate of 12 percent annually. Interest expense should be computed based on a 360 day year. IMPORTANT NOTE: The original note on the computer equipment purchased on June 2 was $140,000.00. On June 10, eight days later, $26,750.00 was repaid. Interest expense must be calculated on the $140,000.00 for eight days. In addition, interest expense on the $113,250,00 balance of the loan ($140,000.00 less $26,750.00 = $113,250.00) must be calculated for the 20 days remaining in the month of June.]