Exercise 178 Prepare the necessary journal entries for the following transactions: On September 1, Draper Company borrowed $180,000 from Dixign County Bank on a 6-month, 896 note. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the ancornf 2ides ana eter o far the amouwrty Entry' for the Account Titles and Explanation Debit Credit On December 31, Draper Company accrued interest (assume adjusting entries are only made at the end of the year). (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit