Included in Concord Corp's December 31, 2023 trial balance is a note payable of $21,200. The note is an eight-month, 12% note dated October 1, 2023. Prepare Concord's December 31, 2023 adjusting entry to record the accrued interest, and June 1, 2024 journal entry to record payment of principal and interest due to the lender. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation > Debit Credit