On November 1, Pacific Adventures borrows $3.2 million and issues a six-month, 6% note payable. Interest is payable at maturity. Record the issuance of the note and the appropriate adjusting entry for interest owed by December 31 , the end of the reporting period. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in dollars, not in millions (i.e. 5 million should be entered as 5,000,000 ).) Journal entry worksheet Journal entry worksheet Note: Enter debits before credits