Use the information above to answer the following question.On January 1,which of the following journal entries will be made by Backyard to record the proceeds and issue of the note? 
Definitions:
Counselling
Professional guidance provided to individuals to help them manage personal or psychological challenges, often available within organizational settings for employee welfare.
Mentorship
A professional relationship where a more experienced individual guides and supports the development of a less experienced person.
Talent Management
encompasses the strategic efforts of identifying, recruiting, developing, and retaining individuals to meet current and future organizational needs.
Vacancy Risk
The potential negative impact on an organization due to key positions being unfilled or having high turnover, affecting the business's operation and performance.
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