Exercise 8-4B Record notes receivable (LO8-2) On August 1, Year 1, Company A, an aeronautic electronics company, borrows $20.4 million cash to expand operations. The loan is made by Company B under a short-term line of credit arrangement Company A signs a six-month, 9% promissory note. Interest is payable at maturity. Company B's year-end is December 31. Required: 1.-3. Record the necessary entries in the Journal Entry Worksheet below for Company B. (If no entry is required for a particular transaction/event, select "No Journal Entry Required in the first account field. Enter your answers in dollars, not in millions (i.e. 5 should be entered as 5,000,000).) View transaction list Journal entry worksheet 2 3 Record the acceptance of note. Journal entry worksheet Record the adjusting for interest. Note: Enter debits before credits. General Journal Debit Credit Date December 31 Record entry Clear entry View general journal View transaction list Journal entry worksheet