Record the adjusting entry for Falcon on December 31st, 2018

Midshipmen Company borrows $19,000 from Falcon Company on July 1, 2018. Midshipmen repays the amount borrowed and pays interest of 12% (1%month) on June 30, 2019. 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.)