what are the adjusting entries?

3. On February 29, JAR signed a $100,000, 5 year, 6% note payable to Bank of America. No interest was accrued on this note yet in 2020. 4. On September 1, 2020, JAR signed a 1 year $150,000, non-interest bearning note, JAR received $144,000 cash for the note on Sept 1. No interest was accrued on this note yet in 2020. A CCO 000 10 ON TL