On October 1, 2021, Eagle Company borrowed $32,000 with 8% annual interest. The amount borrowed plus interest is due in one year on October 1, 2022. Record the year-end adjusting entry for interest on December 31, 2021. (Assume that no financial statements were prepared during the year and no adjusting entries have been recorded.) View transaction list Journal entry worksheet < 1 Record the adjusting entry on December 31, 2021. Note: Enter debits before credits. Date December 31, 2021 General Journal Debit Credit >

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