September 30 , and December 31 . payable. For part d. enter the multiple debit accounts in alphabetical order for example. CASH before intPay a. Prepare the journal entry for the borrowing on January 1,2021. Debit: Credit: b. Prepare the adjusting journal entry for March 31,2021. Debit: Credit: Debit. Credit: d. Prepare the journal entry for loan and interest payment on January 1. 2022. Debit: Debit. Credit e. How much total interest expense did Parker \& Washington recognize in calendar year 2021 ? $