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in this presentation we will record the journal entry related to issuing a note for cash for more accounting information and accounting courses visit our website at accounting instruction dot info in other words a financing option that we have for the business is to issue a note receiving cash recording the note payable were gonna have our information on the Left record that into our general journal and then well post it to our worksheet the trial balance being in order we have our beginning and ending trial balance in order of assets in Grain liabilities in orange equity in light blue revenue and expenses in dark blue were going to have debits non bracketed credits bracketed or positive and negative for Excel debits minus the credits equal in zero this gives us a nice little worksheet just to give us an idea of what happens when we post these out in terms of the accounting equation and individual accounts so what were gonna do is we can call this an installment note or a note wher