As a result of a loan from Plateau State Bank, Trent Company signed a 90-day note, dated March 12, for $ 12,700 that the bank discounted at 7 percent. Journalize the entries for the maker in general journal form to record the following, assuming that the note is paid in the same fiscal period. a. Issuance of the note on March 12. b. Payment of the note at maturity.