Dunbar Co. has the following information available: On September 1, 20X1, the company lent $5,000 cash to one of its employees. The employee signed a two (2) year, 12% promissory note. Interest calculations are rounded to the nearest whole month and whole dollar. The company makes adjusting journal entries only at the end of its calendar year. Required: In the general journal below, prepare the adjusting entry the company should make on 12/31/X1 related to the above note. Reminder: Do not use symbols, decimals, commas, or cents in your numerical responses. Date Account Name 12/31/X1 Debit Credit