Swifty Corporation borrows $63.600 on July 1 from the bank by signing a S63.600, 6%, 1-year note payable (a) Prepare the journal entry to record the proceeds of the note. (Credit occount titles are automatically indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit July 1 (b) Prepare the journal entry to record the accrued interest at December 31, assuming adjusting entries are made only at the end of the year. (Credit account titles are automatically indented when amount is entered. C manually) Credit Date Account Titles and Explanation Debit Dec. 31 Shamrock University sells 6,000 season basketball tickets at $70 each for the entire 15-game home schedule. (a) Give the entry to record the sale of the season tickets. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Account Titles and Explanation Debit Credit (b) Give the entry to record the revenue recognized after playing the first home game. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit