Journalize the Following, Assuming a 360-Day Year Is Used for Interest

Essay

Journalize the following, assuming a 360-day year is used for interest calculations:
​ Apr. 30 $\quad$ Issued a $\$ 150,000,30$ -day, $6 \%$ note dated April 30 to Misner Co. on account.
May 30 $\quad$ Paid Misner Co. the amount owed on the note dated April 30.