Skysong Corporation borrowed $60,300 on November 1,2020 , by signing a $61,920, 3-month, zero-interest-bearing note. Prepare Skysong's November 1, 2020, entry; the December 31, 2020, annual adjusting entry; and the February 1 , 2021, entry. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)