On January 1, 2021, Nantucket Ferry borrowed $15,100,000 cash from BankOne and issued a five-year, $15,100,000, 7% note. Interest was payable annually on December 31. Prepare the journal entries for both firms to record interest at December 31, 2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 > Record the entry for Nantucket Ferry for the interest payment. Note: Enter debits before credits. General Journal Debit Credit Date December 31, 2021