On September $30,2025,$ First Bank Bank loaned $ $88,000$ to Kaine Construction on a$$ one$-$year, $12\%$ note. First Bank$\text{'}$s fiscal year ends on December $31.$

Part $1$

Requirement $1.$ Journalize all entries for First Bank related to the note for $2025$ and $2026.($Record debits$$ first, then credits. Select the explanation on the last line of the journal entry$$ table.$)$