Flint Corporation borrowed $65,500 on November 1, 2020, by signing a $67,180, 3-month, zero-interest-bearing note. Prepare Flints 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 0 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.)