A company lends $51,000 with 7% interest on May 1, 2021. This amount plus interest is due on April 30, 2022. Record the adjusting entry on December 31, 2021. (Do not round your intermediate calculations. If no entry is re transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet > Record the adjusting entry on December 31, 2021. Note: Enter debits before credits. Date General Journal December 31, 2021 Debit Credit