Notes Payable
on September 1, 2009, Charles Associates Borrowed $600,000 $\$$

Notes payable
On September 1, 2009, Charles Associates borrowed $600,000 from Diana Credit Union and signed a 9%, one-year note payable, all due at maturity.
(a) The amount Charles must pay on September 1,2010, when the note matures is $\$$ ________
(b) The interest expense Charles will recognize on this note in 2010 is
$\$$ __________
(c) At December 31, 2009, Charles Associates' liability to the credit union amounts to $\$$ ____________
(d) In the space provided below, give the adjusting entry made by Charles Associates on December 31,2009 , with respect to this note.
$$\begin{array} { | l | l | l | l | } \hline \text { Dec. 31 } & \text { General Journal } &\quad \quad &\quad \quad \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline\end{array}$$