A company borrows $28,000 with 6% interest on October 1, 2021. This amount plus interest is due on September 30,2022 . Record the adjusting entry on December 31, 2021. (Do not round your intermediate calculations. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the adjusting entry on December 31, 2021. Note: Enter debits before credits