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West County Bank agrees to lend Sandhill Co. $364000 on January 1. Sandhill Co. signs a $364000, 6%, 6-month note. What is the adjusting entry

West County Bank agrees to lend Sandhill Co. $364000 on January 1. Sandhill Co. signs a $364000, 6%, 6-month note. What is the adjusting entry required if Sandhill Co. prepares financial statements on March 30?

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