Carla Vista Co, borrows $53,000 on July 1 from the bank by signing a $53,000,12%,1-year note payable. (a) Prepare the journal entry to record the proceeds of the note. (b) Prepare the journal entry to record accrued interest at December 31 , assuming adjusting entries are made only at the end of the year. (Credit account titles are automatically indented when amount is entered. Do not indent monuolly. Record joumal entries in the order presented in the problem.)