Current Attempt in Progress Tamarisk, Inc. borrows $67,200 on July 1 from the bank by signing a $67,200,8%,1-year note payable. (a) Prepare the journal entry to record the proceeds of the note. (List all debit entries before credit entries. Credit account titles are automaticolly indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the omounts) (b) Prepare the journal entry to record the accrued interest at December 31, assuming adjusting entries are made only at the end of the year. (List all debit entries before credit entries. Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tittes and enter Ofor the amounts.)