On January 1, 2024, Middling Company borrows $33,000 by agreeing to a 8%, 4-year note with the bank. Payments of $805.63 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.)