Harden Co, issued a $47,100 face value discount note to National Bank on July 1, 2016. The note had a 6.00 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.) The issuance of the note on July 1. 2016. The adjustment for accrued interest at the end of the year. December 31, 2016. Recording interest expense for 2017 and repaying the principal 'on June 30, 2017