Harden Company issued a $45,200 face value discount note to National Bank on July 1 , Year 1 . 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.) a. The issuance of the note on July 1 , Year 1. b. The adjustment for accrued interest at the end of the year, December 31, Year 1. c. Recording interest expense for Year 2 and repaying the principal on June 30 , Year 2