Headland Company borrowed $42,000 on November 1, 2017, by signing a $42,000, 9%, 3-month note. Prepare Headlands November 1, 2017, entry; the December 31, 2017, annual adjusting entry; and the February 1, 2018, entry. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.

Credit account titles are automatically indented when amount is entered. Do not indent manually.)