Date Flounder Company borrowed $38,400 on November 1, 2020, by signing a $38,400, 9%, 3-month note. Prepare Flounder'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 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.) < Account Titles and Explanation Debit Credit I