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EXERCISES E10.1 Kelly Jones and Tami Crawford borowed $15,000 on a 7-month, 8% note from Prepare entries for Gem State Bank to open their business, JC's Coffee House. The money was borrowed on estbearing motes. June 1, 2017, and the note matures January 1, 2018. LO 13,A Instructions (a) Prepare the entry to record the receipt of the funds from the loan. (b) Prepare the entry to accrue the interest on June 30. (c) Assuming adjusting entries are made at the end of each month, determine the balance in the Interest Payable account at December 31, 2017 (d) Prepare the entry required on January 1, 2018, when the loan is paid back