USE THE FOLLOWING INFORMATION FOR THE NEXT 12 QUESTIONS: Motown signs a Note Payable with BeSolvent Bank and has the following information regarding this transaction: One year note payable singed on 9/1/20x3 One year note payable amount borrowed = $285,000 Annual Interest Rate = 3.00% First interest payment is due and PAID on 11/1/20X3 Second interest payment is due and WILL BE PAID along with the principal repayment on 9/1/20X4 ASSUME ENTIRE PRINCIPAL IS PAID ATE MATURITY (balloon payment). The following journal entry was made on 9/1/20X3: Cash $285,000 Note Payable $285,000 Consider the adjusting journal entry required on 12/31/X3 to record the interest that is due on 9/1/X4. The DEBIT should be to what ACCOUNT? Consider the adjusting journal entry required on 12/31/X3 to record the interest that is due on 9/1/X4. The DEBIT should be to what AMOUNT? INPUT AN AMOUNT. DO NOT USE NEGATIVE NUMBERS. IF APPLICABLE INPUT THE NUMBER ZERO (O)