Dn August 31, Cullumber Co. partially refunded $402,000 of its outstanding 10% note payable made one year ago to Dugan State Bank by paying $402,000 plus $40,200 interest, having obtained the $442,200 by using $124,610 cash and signing a new one-year $349,000 note discounted at 9% by the bank. (a) Make the entry to record the partial refunding. Assume Cullumber Co. makes reversing entries when appropriate. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)