Skysong Company borrowed $\backslash (\backslash$$ $32,400\backslash )$ on November $1,2025,$ by signing a $\backslash (\backslash$$ $32,400,8\backslash \%,3\backslash )-$month note. Prepare Skysong's November $1,2025,$ entry; the December $31,2025,$ annual adjusting entry; and the February $1,2026,$ entry. $($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries.$)$ Date Account Titles and Explanation Debit Credit