On December $1,2025,$ Amelia, Inc. purchased merchandise inventory for $$225,000$ by signing a note payable. The note is for $3$ months and bears interest at a rate of $8\%.$

Interest was accrued on December $31,2025.$ Record the journal entries for $1)$ the issuance of the note on December $1,2025$;$2)$ the accrual of interest on December $31,2025$;

and $3)$ the payment of the note at maturity. Include dates for each journal entry.

Journalize Amelia, Inc's transactions. $($Use months vs days when calculating the interest. Do not round intermediary calculatons and round your final answers to the nearest

dollar. Record debits first, then credits. Exclude explanation from journal entries.$)$