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Hello, im having trouble with a question regarding accruing interest on a note and the adjusting entries that follow. A long term note of 125,000

Hello, im having trouble with a question regarding accruing interest on a note and the adjusting entries that follow. A long term note of 125,000 with a rate of 6% per annum and a short term note with a rate of 3% per annum needs to be accrued for the month of January. I cannot find this and also cannot find out what accounts I need to adjust following this.

Thank you

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