Miller Company borrows $77,000.00 from a local credit union. The date of the loan is November 1, 2021 with the first monthly payment due at the end of each month. The annual interest rate of this loan is 2.75% and it is a 2-year loan. What will be the general journal entry to record the second loan payment when it is made by Miller Company on December 31, 2021? What will be the general journal adjusting entry to record the current portion of the loan on December 31, 2021