Current Attempt in Progress Marin Inc borrows $66,000 from Cullumber Company on July 1, 2021 signing a 7%, one-year note payable. Interest is to be paid at maturity. Prepare journal entry for Marin Inc. to record the receipt of the proceeds of the note. (Credit account titles are automatically Indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and entero for the amounts.) Debit Credit Date Account Titles and Explanation July 1, 2021 (Borrow cash and sign note payable.) Prepare journal entry for Marin Inc. to record the accrued interest at December 31, assuming adjusting entries are made only at year end, (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation Dec 31, 2021 (To accrue interest expense.) Prepare journal entry for Marin Inc. to record the payment of the note at maturity. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry"for the account titles and entero for the amounts.) Debit Credit Date Account Titles and Explanation July 1, 2022 (To record payment of note and interest.)