Sheffield Limited borrowed $39,600 on November 1, 2020, by signing a $39,600, three-month, 10% note. Assume that Sheffield uses reversing entries. Prepare the 2021 journal entries for Sheffield. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation 01/01/21 02/01/21 Debit Credit