On November 1, 2021, Dual Systems borrows $200,000 to expand operations. Dual Systems signs a six-mornth, 9% promissory note. Interest is payable at maturity. Dual Systems' year-end is December 31, 1., 2. & 3. Record the following transactions for the note payable by Dual Systems. (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 the nearest dollar amount.)