On September 1, 2024, Lindsey Engineering borrows $414,000 cash. The loan is made by FirstLending, under the agreement that Lindsey will repay the principal with four payments of $103,500. Payments are due by October 1 each year, with the first payment being due October 1, 2025 (next year). Interest on the borrowing is 6%, and Lindsey's year-end is December 31 . Required: 1. to 3. Record the necessary entries in the Journal Entry Worksheet below. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the long-term note payable by Lindsey Engineering. Wote: Enter debits before creoits Required: 1. to 3. Record the necessary entries in the Journal Entry Worksheet below. (If no entry is required for a particular select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the adjusting entry for interest on December 31,2024. Note: Enter debits before credits. Journal entry worksheet Record the entry to reclassify the current portion of the note on December 31 , 2024. Note: Enter debits before credits