Harden Company Issued a $57,100 face value discount note to National Bank on July 1 , Year 1 . The note had a 3.00 percent discount rate and a one-year term to maturity. Required Prepare general journal entrles 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 requlred" In the flrst 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. Journal entry worksheet 4 Record the issuance of the note on July 1, Year 1. Note: Enter debits before credits