On October 1, 2023, Grouper Corp. sold a harvesting machine to Headlands Industries: Instead of a cash payment. Headiands Industries gave Grouper a $160,000, two-year, 9% note; 9% is a realistic rate for a note of this type. The note required interest to be paid annually on October 1, beginning October 1, 2024. Grouper's financial statements are prepared on a calendar-year basis. (a) Assuming that no reversing entries are used and that Headlands Industries fulfills all the terms of the note. prepare the necessary journal entries for Grouper for the entire term of the note. (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 of for the amounts. List all debit entries before credit entries.) Date Account Titles and Explanation Debit Credit : 4