A company with a December 31, 2021 year end borrowed $45,000 from a bank on February 1 of this year. The owner signed a 6%, 13-month note with accrued interest and loan principal due on maturity. The note will be paid on March 1 of next year. The company prepares financial statements annually. Prepare any required adjusting entry. Do NOT use commas or dollar signs in your response. Debit to for Credit to - for