Camera Equipment 2019 Camera Gear CR-V Upgrades Premiere Pro and A. CR-V Subwoofer B... Kia Sportage Recording Card Upgrade Drum Upgrades 2 Discussions View Policies Conferences Current Attempt in Progress Collaborations Sheffield Corp, borrows $86,400 on July 1 from the bank by signing a $86,400, 8%, 1-year note payable Wiley Accounting Weekly Updates WileyPLUS Support Prepare the journal entry to record the proceeds of the note. (Credit account titles are automatically indented when amount is entered. Do no manually.) Date Account Titles and Explanation Debit Credit July 1 Prepare the journal entry to record the accrued interest at December 31, assuming adjusting entries are made only at the end of the year. (C account titles are automatically indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit Dec. 31