Greener Pastures Corp. borrowed $1,000,000 on November 1, 2012. The note carried a 9 percent interest rate

Greener Pastures Corp. borrowed $1,000,000 on November 1, 2012. The note carried a 9 percent interest rate with the principal and interest payable on June 1, 2013. Show the accounting equation effects and prepare the journal entries for (a) the note issued on November 1 and (b) the interest accural on December 31.