Below are two related transactions for Tweet Corporation. The annual accounting period ends December 31. For each date listed, give the required entry in journal format. 

a. October 1, 2017-- Tweet Corporation Borrowed $15,000 and signed a note providing for 10% interest. The principal and interest are due in one year (on September 30, 2018). 

b. December 31, 2017--end of the annual accounting period. (If no entry is required, explain why).