12. (4 points) On October 1, Dutta Incorporated took out a loan with a face value of $50,000,000 and issued a 12-month promissory note. Interest was discounted at issuance at a 9% discount rate. Prepare the journal entry for the issuance of the note and the appropriate adjusting entry for the note at December 31, the end of the reporting period. Assume the discount is amortized evenly each month. Date Accounts 10-01 DR CR Date Accounts DR CR 12-31