1-) Trista Co. borrowed $260,000 on December 1, 2014, for 90 days at 5% interest by signing a note.

Prepare the journal entries on December 1, December 31 (Trista Co.s year-end), and the maturity date.(If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations and round your final answer to 2 decimal places.)

Date

General Journal

Debit

Credit