On September 1, 2010, the company issued a short-term note for $3000 and on the same date retired the note that was outstanding at the beginning of the period. The old note had a 10% interest rate, had been issues on September 1, 2009, and required semi-annual interest payment on February 28 and August 31. The new note carried an 8 percent interest rate with similar payment terms. Prepare the original and the adjusting journal entries at the end of 2010