Pina Company borrowed $26,400 on November 1, 2020, by signing a $26,400, 9%, 3-month note. Prepare Pinas November 1, 2020, entry; the December 31, 2020, annual adjusting entry; and the February 1, 2021, entry. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date 11/1/2012/31/202/1/21	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date 11/1/2012/31/202/1/21	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date 11/1/2012/31/202/1/21	enter an account title to record the transaction on February 1, 2018	enter a debit amount	enter a credit amount
	enter an account title to record the transaction on February 1, 2018	enter a debit amount	enter a credit amount
	enter an account title to record the transaction on February 1, 2018	enter a debit amount	enter a credit amount