Answer:
Explanation:
1. The maturing date of note will be 30 January 2019
( 29 days in November + 31 Days in December and 30 Days in January)
2. The interest expense would  be
On 2018:
= Principal × rate of interest × number of days ÷ (total number of  days in a year)
= $200,000 × 9% × (60 days ÷ 360 days)
= $3,000
( 29 days in November + 31 Days in December)
3. On 2019:
= Principal × rate of interest × number of days ÷ (total number of  days in a year)
= $200,000 × 9% × (30 days ÷ 360 days)
= $1,500
(30 Days in January)
We assume 360 days in a year. 
4. (A) Cash A/c Dr  $200,000 
               To Notes payable A/c   $200,000 
(Being note is issued for cash)
(B) Interest expense A/c Dr $3,000
         To Interest payable A/c  $3,000
(Being accrued interest adjusted)
(C) Interest expense A/c Dr           $1,500
     Interest payable A/c Dr            $3,000
     Notes payable A/c Dr               $200,000
             To Cash A/c                                              $204,500\
(Being cash is paid on maturity)