Briel Exercise 8-2 Oriole Company borrows $68,400 on July 1 from the bank by signing a $68,400, 6%, 1-year note payable. Prepare a tabular summary to record (a) the proceeds of the note and (b) accrued interest at December 31, assuming adjustments are made only at the end of the year. decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Llab was reduced.) Assets Liabilities Stockholders' Equity Retained Earnings Cash Notes Payable + Interest Payable + Common Stock + Revenue Expense Dividend Interest expense