SHORT ANSWER. Write the word or phrase that best completes each statement or answers the question. 23) Ontario Resources, a natural energy supplier, borrowed $80.4 million cash on November 1, 2021, to fund a geological survey. The loan was made by Quebec Banque under a short-term financing arrangement. Ontario Resources issued a 12-month, 8% promissory note with interest payable at maturity. Ontario Resources' fiscal period is the calendar year. Required: 1. Prepare the journal entry for the issuance of the note by Ontario Resources. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in whole dollars, not in millions.) No Date General Journal Debit Credit 2. & 3. Prepare the appropriate adjusting entry for the note by Ontario Resources on December 31, 2021 and journal entry for the payment of the note at maturity. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in whole dollars, not in millions.) No Date General Journal Debit Credit