$$Herman Boone, LLC borrowed $$400,000$ on December $1,2021$ on a five$-$year note. The note payable has an annual interest rate of $6\%,$ and interest is due each year on May $31*$ and November $30$th$.$ The principal is due in full on November $30$th$,2024.$ What journal entry should Herman Boone, LLC make on December $315,2021$ and May $315,2022?$