Sheridan Compary borrows $91,200 on July 1 from the bank by signing a $91,200,10x, 1 -yearnote payable: (a) Prepare the joumal entry to record the proceeds of the note. Ulst all debit entriles befort credit entries, Onaft account thiler ore aitomatically indented when amount is entered, Do not indent manualiby if no entry ls reired, select "No Enitry" for the account tities and enter ofor the amounts) (b) Prepare the journal entry to record the accrued interest at December 31, assuming adjusting entriev are made only at the end of the yvar, Ast all debit entries before condit entries. Credit occoint tities are outomatically indented when amount is entered. Do not indent