Adjusting Entries for Interest At December 31, 2021, Portiand Corporation had two notes payable outstanding (notes 1 and 21. At December 31, 2022, Portiand also had two notes payable outstanding (notes 3 and 4). These notes are described below. Required a. Prepare the adjusting entries for interest at December 31,2021 . b. Assume that the adjusting entries were made at December 31, 2021, and that no adjusting entries were made during 2022. Prepare the 2022 journal entries to record poyment of the notes that were outstanding at December 31.2021 c. Prepare the adjusting entries for interest at December 31, 2022. Round answers to nearest dollar, Use 360 doys for interest calculations when applicable