During 2020, Amalin Co. accepted two short-term notes payable, with the following details: NOTEA NOTEB Principal $26,500 $15,000 Interest rate Days outstanding Note issuance date 6.60% 30 Dec 06, 2020 9.25% 45 Nov 28, 2020 Required: Based on the given information, a). Record the adjusting journal entry required at December 31, 2020, the fiscal year end for the business. (4 marks) b). Record the journal entry required at payament date, for NOTE A only. 4 marks)