Flint Corporation borrowed $65,400 on November 1, 2020, by signing a $66,900, 3-month, zero-interest-bearing note. Prepare Flint's November 1, 2020, entry: the December 31, 2020, annual adjusting entry, and the February 1, 2021, entry. (If no entry is required, select "No Entry for the account titles and enter for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Debit Credit Date Account Titles and Explanation (To record interest) (To pay note)