what is the answer for part D?

Swifty Corporation, a publicly-traded company, agreed to loan money to another company. On July 1,2023 , the company received a five-year promissory note with a face value of $519,000, paying interest at a face rate of 5% on July 1 each year. The note was issued to yield an effective interest rate of 6%. Swifty used the effective interest method of amortization for discounts or premiums, and the company's year-end is September 30. Click here to view the factor table PRESENT VALUE OF 1. Click here to view the factor table PRESENT VALUE OF AN ANNUITY OF 1. Prepare any necessary accrual entries at the company's year-end on September 30, 2023. (Round answers to 0 decimal places, eg. 58,971. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tittes and enter O for the amounts. List all debit entries before credit entries.)