can someone help set up this question with in detail explination, im not learning this subject very well and i need help to memorize a good way to set up a journal entry with diffrent questions.

Wildhorse Co. borrows $66,000 on July 1 from the bank by signing a $66,000,9%,1-year note payable. Interest will be repaid at maturity. (a) Prepare the journal entry to record the proceeds of the note. (b) Prepare the journal entry to record accrued interest at December 31 , assuming adjusting entries are made onty at the end of the year. (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 titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit July 1 Dec. 31