On October 1, Westin Inc. borrows $211,000 on a three-year note that requires the company to pay 12% interest on March 31 and September 30 of each following year. Prepare the journal entry to accrue interest on December 31, of the first year. Indicate debits with DR and credits with CR. Show work. HTML Editore Paragraph B I VA - A. IE311xx, E B-D V KDT 12pt Virtual Office Module 9