Journal Entries?

Elana's Traveling Veterinary Services, Inc., completed its first year of operations on December 31. All of the year's entries have been recorded except for the following:

a) On March 1 of the current year, the company borrowed $60,600 at a 10 percent interest rate to be repaid in five years.

b) On the last day of the current year, the company received a $410 utility bill for utilities used in December. The bill will be paid in January of next year.