Adjusting Entries for Interest The following note transactions occurred during the year for Zuber Company: Nov. 25 Zuber issued a 90-day, 12% note payable for S6,000 to Porter Company for merchandise. Dec. 10 Zuber signed a 120-day, 10% note at the bank for $7,200. Dec. 23 Zuber gave Dale, Inc., a 60-day, 10% $9,000 note for payment of account. Prepare the journal entries necessary to adjust the interest accounts at December 3 Use 360 days for calculations and round to the nearest dollar. nd round to the nearest dollar. General Journal Date Description Debit Credit Dec.31 To accrue interest expense for note issued on Nov. 25 Dec.31 To accrue interest expense for note signed on Dec. 10. Dec.31 To accrue interest expense for note on Dec. 23