On January 1. 2024, Middiling Company borrows $37,000 by agreeing to a 5%,4-year note with the bank. Payments of $852.08 are due at the end of each month with the first installment due on January 31,2024. Required: Record the issuance of the note payable and the first two monthly payments. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations. Round your answers to 2 decimal places.) Journal entry worksneer 3 sournal entry worksneet Record the second payment on February 28, 2024. Note: Enter debits before credits