Exercise 9-18A (Algo) Recording accounting events for a discount note (Appendix) LO 9.8 Harden Company issued a $51,600 face value discount note to National Bank on July 1, Year 1 . The note had a 5.00 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 Journal entry worksheet Record the issuance of the note on July 1, Year 1. Note: Enter debits before credits: Journal entry worksheet 4 Record the accrued interest on December 31, Year 1. Note: Enter debits before credits. Journal entry worksheet Record the accrued interest on June 30 , Year 2. Note: Enter debits before credits. Journal entry worksheet Record the repayment of the loan on June 30 , Year 2. Note: Enter debits before credits