#4 (2 pts.) Spielberg Co. borrowed $10,000 from the bank on November 1, 2011. The note carries an annual interest rate of 10%. The note matures in 90 days. Interest started accruing on November 2, 2011. Principal and interest are payable at maturity. Record the following journal entries: a. Record the initial loan on November 1, 2011 b. Record the adjusting entry at December 31, 2011 to accrue interest from November 2 to December 31. c. Record the payment of principal and interest at January 30, 2012. Accounts Debits Credits a. b. C