Please solve these 2 questions

On the first day of the year, China Express purchased land for $73,000. Prior to construction of the new building, the land had to be cleared of trees and brush. Construction costs incurred during the first year are listed below: Required: Determine the amounts that the company should record in the Land and the Building accounts. (Amounts to be deducted should be indicated by a minus sign.) On November 1, 2024, Backpacking Training Corporation borrows $44,000 cash from Community Savings and Loan. Backpacking Training signs a three-month, 6% note payable. Interest is payable at maturity. Backpacking'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 issuance of note. Note: Enter debits before credits. On November 1, 2024, Backpacking Training Corporation borrows $44,000 cash from Community Savings and Loan. Backpacking Training signs a three-month, 6% note payable. Interest is payable at maturity. Backpacking'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 adjusting entry for interest. Note: Enter debits before credits. On November 1,2024 , Backpacking Training Corporation borrows $44,000 cash from Community Savings and Loan. Backpacking Training signs a three-month, 6% note payable. Interest is payable at maturity. Backpacking'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