(2)On Apr 1, 2018, borrowed $200,000 from banks. The borrowing was already recorded on Apr 1, 2018. The bank loans bear 6% interest (6% is the annual interest rate) and are due one year later, April 1, 2019. Both the interest and principal are paid on the due date. On Dec 31, 2018, the adjusting entry to accrue interest has been correctly recorded. What's the journal entry to record the principal and interest payment on Apr 1, 2019? Journal entry