Harden Company issued a $53,200 face value discount note to National Bank on July 1. Year 1. The note had a 6.00 percent discount rate and a one-year term to maturity. Required Prepare general journal entries for the following transactions: (Round your final answers to the nearest whole dollar. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) a. The issuance of the note on July 1. Year 1. b. The adjustment for accrued interest at the end of the year, December 31. Year 1. c. Recording interest expense for Year 2 and repaying the principal on June 30, Year 2. View transaction list Journal entry worksheet Record the issuance of the note on July 1, Year 1. Note: Enter debits before credits. Date General Journal Debit Credit July 01 Record entry Clear entry View general journal