Culver Corporation borrowed $70,000 on November 1, 2025, by signing a $71,575,3-month, zero-interest-bearing note. Prepare Culver's November 1, 2025, entry; the December 31, 2025, annual adjusting entry; and the February 1, 2026, entry. (If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)