Wygant Corporation borrowed $370,000 on October 1 last year. The note carried a 9% interest rate with the principal and interest payable on May 1 this year. Prepare the journal entry to record the following transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 > 2 Record the note on October 1. Note: Enter debits before credits Debit Credit General Journal Date October 01 Journal entry worksheet 1 2 2 > Record the accued interest on December 31. Note: Enter debits before credits. General Journal Debit Credit Date December 31