100.0 On 6/1/21, the company, XYZ, borrowed 100,000 from a Kbank @ 6% interest for a 9 month note (interest is stated as annual percentage rate unless otherwise noted) 4.)If no adjusting entries were recorded by KBank during the year the adjusting entry on 12/31/21 is: CAS If the company fails to make an adjusting entry, the impact on the accounting equation is: 5.) Record the receipt on 2/28/22 if kbank makes reversing entries. 6.)Record thereceipt on 2/28/22 if Kbank doesn't make reversing entries