Upland Company borrowed $40,000 on November 1, 2017, by signing a $40,000,9%, 3-month note. Prepare Upland's November 1, 2017, entry, the December 31, 2017, annual adjusting entry, and the February 1, 2018, entry. (If no entry is required, select "No Entry for the account titles and enter for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit 2/1/18