TB EX Qu. 8-157 On November 1, 2021, Dual Systems borrows... On November 1, 2021, Dual Systems borrows $260,000 to expand operations. Dual Systems signs a six-month, 7% promissory note. Interest is payable at maturity. Dual System's year-end is December 31. 1., 2. \& 3. Record the following transactions for the note payable by Dual Systems. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations. Round your answers to the nearest dollar amount.) Record the issuance of the note by Dual Systems. Note: Enter debits before credits. Record the appropriate adjusting entry for the note by Dual Systems on December 31, 2021. Record the payment of the note by Dual Systems at maturity on April 30, 2022. Note: Enter debits before credits