Issuing Notes Payable On June 30, Filipovic Corp. borrows $98,000 from Helena Savings and Loan with a 10-month, 6% note. Required: What journal entry is made on June 30? (Record issuance of note payable) Notes Payable Rogers Machinery Company borrowed $300,000 on June 1, with a 3-month, 8.5%, interest-bearing note. Required: 1. Record the borrowing transaction. Jun. 1 (Record issuance of note payable) 2. Record the repayment transaction. If an amount box does not require an entry, leave it blank. Round your answers to the nearest dollar, if required. Sept. 1 (Record payment of note and interest)