BE4-9 On July 1, 2018, the Canada Bank lent $40,000 to Nakhooda Limited. The 18-month loan bears interest at 6%. Prepare the journal entries to record each of the following on the Canada Bank's books: (a) The issue of the bank loan on July 1, 2018 (b) The accrual of interest at the Canada Bank's year end, December 31, 2018 and 2019, assuming adjusting entries are recorded annually and interest is collected at maturity (c) Collection of the interest and the loan on January 1, 2020 (d) If you completed BE4-8, compare your answers for Nahkooda and the Canada Bank