Blue Spruce Limited borrowed $ 36,000 on November 1, 2020, by signing a $36,000, three-month, 6% note. Prepare Blue Spruce's November 1, 2020 entry; the December 31, 2020 annual adjusting entry; and the February 1, 2021 entry. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Feb. 1, 2021