How do you journalize : "borrowing $36000 from a company, issuing a 60day, 8% note for that amount"

The first thing you do is ignore the terms of the note, because they are related to when it's going to be paid back, not to the actual borrowing.

So essentially you just have borrowing $36,000. I'm not going to do your problem for you, but let's see if you can think this through. What is it that you are getting if you are borrowing? And what type of relationship do you now have with this other company? You owe them, right?