Carol Steven and Ruth Crawford borrowed $$21,600$ on a $7-$month, $7\%$ note from Gem State Bank to open their business, Sheridan's Coffee House. The money was borrowed on June $1,2027,$ and the note matures January $1,2028.$

$($a$)-($b$),($d$)$

$($a$)$ Prepare a tabular summary to record the receipt of the funds from the loan.

$($b$)$ Prepare a tabular summary to accrue the interest on June $30.$

$($d$)$ Prepare a tabular summary to record the repayment of the loan on January $1,2028.$

Include margin explanations for the changes in revenues and expenses. $($If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign $($or parentheses$)$ in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.$)$