Record the adjusting entry on December 31, 2021. (Do not round your intermediate calculations. If no entry is required for a trensaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the adjusting entry on December 31, 2021. Note: Enter debits before credits General Journal Debit Credit Date December 31, 2021 Record entry Clear entry View general journal Ino Company borrowed $28,000 with 7% interest on October 1, 2021 This full amount borrowed plus interest is due on September 30, Record the adjusting entry on December 31, 2021. (Do not round your intermediate calculations. I no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet