Jurassic Jumpers Co. ( J CO.) offers bungee jumping for those looking for an extreme outing. JJ Co. prepares annual financial statements and has a December 31, 2023 year-end. a. On April 1, 2023, JJ Co. took out a five-year, $800,000 bank loan with an interest rate of 3%. Interest expense is paid on the first day of each month. b. On July 1,2023, J J Co. issued a two-year, $67,500 Note Receivable with an interest rate of 4%. Interest income will be collected on January 1 and July 1 of each year. c. On December 15,2023,JJ Co. took a university student club bungee jumping for $1,600. The student club was invoiced on December 31, 2023 and paid JJ Co. on January 15, 2024. Required: Record the adjusting journal entries at December 31, 2023