1.2: The interest on the bank loan mentioned above are payable on the last day of each civil quarter (March 31, June 30 ...). Any unpaid accrued interest bear also interest at 5% per annum starting from the day after their due date (from April 1 for interest payable on March 31 ...). Assuming that Luxco does not pay its interest on June 30, 2016, please detail the accounting entries in relation with the booking of interest as June 30, 2016 and September 30, 2016