How do I determine the adjusting entry on June 30?

On June 1, Pharoah Company Ltd. borrows $62,400 from Acme Bank on a 6-month, $62,400, 10% note. The note matures on December 1. V (a) Your answer is correct. Prepare the entry on June 1. ( Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Ties and Explanation Debit Credit ~/ ~/ ~/ ~/ ~/ ~/ Notes Payable 62,400 Prepare the adjusting entry on June 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Ties and Explanation Debit Credit June 30 i H H