Swifty Corporation borrows $63,600 on July 1 from the bank by signing a $63,600,6%,1-year note payable. (a) Prepare the journal entry to record the proceeds of the note. (List all debit entries before credit entries. Credit occount tities are automatically indented when 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.) (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. (List all debit entries before credit entries. Credit occount titles are outomatically indented when 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" (b) Prepare the journal entry to record the accrued interest at December 31, assuening adjusting entries are made only at the end of the year. (List all deblt entrles before credit entries, Credit occount tities ore automatically indented when omount is entered. Do not indent manuolly. If no entry is requlred, select "No Entry" for the occount tities and enter 0 for the amounts.)