5 A company borrows $300,000 in cash on Nov. 15, 2022, from its bank, signing a one-year, 9% promissory note. Interest is payable at maturity. Both the company and the bank has fiscal year- end of December 31. Requirement 1: Record the transaction on Nov. 15, 2022, for both the company and the bank. JE JE Company Bank Dr. Cr. Dr. Cr. Requirement 2: Record any adjustment on Dec. 31, 2022, for both the company and the bank. JE Company Dr. Cr. JE Bank Cr. Dr. Requirement 3: Record the transaction on Nov. 15, 2023, for both the company and the bank. JE Company Dr. Cr. Cr. Dr. JE Bank