On March 1, Ayayai Company borrows $223,200 from High Country Bank by signing a 6-month, 10%, interest-bearing note. Prepare the necessary entries below associated with the note payable on the books of Ayayai Company. Date Account Titles and Explanation Debit Credit March 1 Cash 223200 Notes Payable 223200 Prepare any adjusting entries necessary on June 30 in order to prepare the semi-annual financial statements. Assume no other interest accrual entries have been made. (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 O for the amounts. List debit entry before credit entry.)