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BE13-3 (LO1) Takemoto Corporation borrowed $60,000 on November 1, 2017, by signing a $61,350, 3-month, zero-interest- bearing note. Prepare Takemoto's November 1, 2017, entry; the December 31, 2017, annual adjusting entry; and the February 1, 2018, entry. Lins ildal romin BE13-4 (LO1) Sport Pro Magazine sold 12,000 annual subscriptions on August 1, 2017, for $18 each. Prepare Sport Pro's August 1, 2017, journal entry and the December 31, 2017, annual adjusting entry, assuming the magazines are published and