On August 31, Pharoah Co. partially refinanced $474,000 of its outstanding 10% note payable made one year ago to Dugan State Bank by paying $474,000 plus $47,400 interest, having obtained the $521,400 by using $133,740 cash and signing a new one-year $426,000 note discounted at 9% by the bank. (a) Make the entry to record the partial refunding. Assume Pharoah Co. makes reversing entries when appropriate. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)