Eskimo Joe's, designer of the world's second best-selling T-shirt (just behind Hard Rock Cafe), borrows $21 million cash on November 1, 2024. Eskimo Joe's signs a six-month, 7% promissory note to Stillwater National Bank under a prearranged short-term line of credit. Interest on the note is payable at maturity. Each company has a December 31 year-end. Required: 1. Prepare the journal entries on November 1, 2024, to record (a) the notes payable for Eskimo Joe's and (b) the notes receivable for Stillwater National Bank. 2. Record the adjusting entry on December 31, 2024, for (a) Eskimo Joe's and (b) Stillwater National Bank. 3. Prepare the journal entries on April 30, 2025, to record payment of (a) the notes payable for Eskimo Joe's and (b) the notes receivable for Stillwater National Bank. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record the acceptance of the note by Stillwater National Bank. Note: Enter debits before credits. Journal entry worksheet Record the adjusting entry for interest for Eskimo Joe's. Note: Enter debits before credits. Journal entry worksheet Record the adjusting entry for interest for Stillwater National Bank. Note: Enter debits before credits. Journal entry worksheet Record the repayment of the note at maturity for Eskimo Joe's. Note: Enter debits before credits. Journal entry worksheet Record the receipt of cash at maturity for Stillwater National Bank. Note: Enter debits before credits