Entries for and Financial Statement Presentation of a Note Griddley Company borrowed $76,000 from the East Salvador Bank on February 1, 2023, on a 3-year, 7.2% note. Interest is paid annually on January 31. If required, round amounts to the nearest dollar. Required: 1. Record the borrowing transaction in Griddley's journal. If an amount box does not require an entry, leave it blank. 2023 Feb. 1 Record issuance of notes at par 2. Prepare the adjusting entries made at December 31, 2023 and 2024. If an amount box does not require an entry, leave it blank. 2023 Dec. 31 2024 Dec. 31 Record Interest expense Record interest expense