At the end of 2025, the following information is available for Great Adventures. Additional interest for five months needs to be accrued on the $31,200, 6% note payable obtained on August 1, 2024. Recall that annual interest is paid each July 31. Assume that $11,200 of the $31,200 note discussed above is due next year. Record the entry to reclassify the current portion of the long-term note. By the end of the year, $20,000 in gift cards have been redeemed. The company had sold gift cards of $26,200 during the year and recorded those as Deferred Revenue. Great Adventures is a defendant in litigation involving a biking accident during one of its adventure races. The company believes the likelihood of payment occurring is probable, and the estimated amount to be paid is $13,200. For sales of MU watches, Great Adventures offers a warranty against defect for one year. At the end of the year, the company estimates future warranty costs to be $5,200. Prepare the general journal, general ledger, trial balance, income statement, and balance sheet.