The following are selected 2023 transactions of Marigold Corporation. Sept. 1 Purchased inventory from Monty Ltd. on account for $42,800. Marigold uses a periodic inventory system. Oct. 1 Issued a $42,800,12-month, 9% note to Monty in payment of Marigold's account. 1 Borrowed $76,800 from the bank by signing a 12-month, non-interest-bearing $80,900 note. Prepare adjusting entries at December 31, 2023. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)