Exercise 9-18A (Algo) Recording accounting events for a discount note (Appendix) LO 9-8 Harden Company issued a $56,200 face value discount note to National Bank on July 1, Year 1. The note had a 4.00 percent discount rate and a one-year term to maturity. Required Prepare general journal entries for the following transactions: (Round your final answers to the nearest whole dollar. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) a. The issuance of the note on July 1 , Year 1. b. The adjustment for accrued interest at the end of the year, December 31, Year 1. c. Recording interest expense for Year 2 and repaying the principal on June 30, Year 2. Answer is not complete. \begin{tabular}{|c|c|c|c|c|c|} \hline No & Date & Gene & & Debit & Crodit \\ \hline \multirow[t]{3}{*}{1} & July 01 & Cash & & & \\ \hline & & Discount on notes payable & (2) & & \\ \hline & & Notes payable & (2) & & \\ \hline \multirow[t]{2}{*}{2} & December 31 & Interest expense & 0 & & \\ \hline & & Discount on notes payable & (2) & & \\ \hline \multirow[t]{2}{*}{3} & June 30 & Interest expense & ( ) & & \\ \hline & & Discount on notes payable & Q & & \\ \hline \multirow[t]{2}{*}{4} & June 30 & Notes payable & (2) & & \\ \hline & & Cash & 0 & & \\ \hline \end{tabular}