On October 1, 2024, Ogneva Corporation loans one of its employees $41,200 and accepts a 12-month, 9% note receivable. Required: Record (a) lending of $41,200 cash to an employee on October 1, 2024, (b) the adjusting entry for interest on December 31, 2024, and (c) collection of cash for the note and interest on October 1, 2025. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)