On October 1, 2024, Ogneva Corporation loans one of its employees $40,800 and accepts a 12-month, 9% note receivable. Required: Record (a) lending of $40,800 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.)