ed borrowed $44,400 on November 1, 2023, by signing a $44,400, three-month, 10% note. Prepare( November 1, 2023 entry; the December 31, 2023 annual adjusting entry: and the February 1, 2024 entry. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.) Date Nov. 1, 2023 Account Titles and Explanation Debit Credit