Brief Exercise 13-2 (Static) Noninterest-bearing note; accrued interest (LO13-2) On October 1, Eder Fabrication borrowed $60 million and issued a nine-month promissory note. Interest was discounted at issuance at a 12% discount rate. Prepare the journal entry for the issuance of the note and the appropriate adjusting entry for the note at December 31, the end of the reporting period. (If no entry is required for a transaction/event, select "No journal entry required" In the first account field. Enter your answers in whole dollars.) View transaction list Journal entry worksheet Record the issuance of the note. Note Enter debits before credits Event General Journal Dabit Credit 1 Journal entry worksheet