Upland Company borrowed $86,400 on November 1, 2014, by signing a $86,400, 9%, 3-month note. Prepare Upland's November 1, 2014, entry; the December 31, 2014, annual adjusting entry; and the February 1, 2015, entry. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)