Kingbird Company borrowed $38,400 on November 1, 2025, by signing a $38,400,9%,3-month note. Prepare Kingbird's Novernber 1 . 2025, entry; the December 31, 2025, annual adjusting entry; and the February 1, 2026, entry. (If no entry is required, select "No Entry" for the acooint titles and enter O for the amounts. Credit occount bitles are automatically indented when amount is entered. Do not indent manually. Record joumal entries in the order presented in the problem. List all debit entries before credit entries.) Date Account Titles and Explanation Debit Credit