Flounder Company borrowed $32,000 on November 1, 2021, by signing a $32,000, 9%, 3-month note. Prepare Flounder's November 1,2021, entry; the December 31, 2021, annual adjusting entry; and the February 1, 2022, entry. (If no entry is required, select "No Entry" for the account titles and enter O 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.) Date Account Titles and Explanation Debit Credit