Eskimo Joe's, designer of the world's second best-selling T-shirt (just behind Hard Rock Cafe), borrows $20.6 million cash on November 1, 2021. Eskimo Joe's signs a six-month, 9% promissory note to Stillwater National Bank under a prearranged short-term line of credit. Interest on the note is payable at maturity. Each firm has a December 31 year-end. 2. Record the adjustments on December 31, 2021, for (a) Eskimo Joe's and (b) Stillwater National Bank (Do not round ntermediate calculations. If no entry is required for a transaction/event, select "No Journal Entry Required" in the first ccount field. Enter your answers in dollars, not in millions. For example, $5.5 million should be entered as 5,500,000.) Record the adjusting entry for interest for Stillwater National Bank. Note: Enter debits before credits. Debit Credit Date General Journal December 31, 2021 Interest Receivable Interest Revenue Record entry Clear entry View general journal Record the adjusting entry for interest for Eskimo Joe's. Note: Enter debits before credits. Debit Credit Date General Journal December 31, 2021 Interest Expense interest Payable Record entry Clear entry View general journal Record the repayment of the note at maturity for Eskimo Joe's. Note: Enter debits before credits. General Journal + Debit Credit Date April 30, 2022 View general journal Record entry Clear entry Record the receipt of cash at maturity for Stillwater National Bank. Note: Enter debits before credits. General Journal Debit Credit Date April 30, 2022 Record entry Clear entry View general journal