Notes Payable Transactions A business issued a 90-day, 5% note for $60,000 to a creditor for an accounts payable. Indicate the effects on net assets and earnings per share (EPS) of each of the following: 1. Issuing the notes payable. 2. Paying the note at maturity, including interest. (Assume 360 days in a year.) 1. Issuing notes payable 2. Payment at maturity Solvency Metric Net Assets Profitability Metric Earnings per Share