According to the following transactions in a company, identify, at least, the two accounts involved in the transaction and state which account have to be debited and which one credited marking a cross in the right column.

On October 1, Dalton Corp. lends $100,000 to a subsidiary, signing a six- month note receivable for that amount, plus interest to be computed at a rate of 9 per cent per annum, to be collected at maturity.

1	Transaction	Accounts	Dr.	Cr.
	Record, if it is needed, the adjusting entry at December 31.