On October 1, Eder Fabrication borrowed $61 million and issued a ninemonth, 7% promissory note. Interest was payable at maturity. Prepare the journal entry for the issuance of the note and the appropriate adjusting entry for the note at December 31, the end of the reporting period. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in whole dollars. Record the issuance of the note. Note: Enter debits before credits. Record the appropriate adjusting entry for the note at December 31. Note: Enter debits before credits