Common shares Retained earnings Refund liability Deferred revenue Bank loan payable 1. 2. 3. 4. 5. The company had the following transactions during January 2024. When recording these transactions, use the item number listed instead of the date and also use the same item number if recording a subsequent adjustment pertaining to that item. 6a. 6b. $2,676,000 40,000 11,000 1,200,000 60,000 479,000 $2,676,000 The bank loan bears interest at 4% and requires monthly instalment payments of $12,000 principal and interest on the first day of the month. The company properly accrued interest on the loan at the end of 2023. A loan payment was made on January 1, 2024, and the principal portion of that $12,000 payment was $8,000. Accrued interest on the bank loan for the month of January 2024. Early in January 2024, the company paid for a one-year insurance policy on equipment for $24,000. Equipment has a useful life of five years and is depreciated on a double-diminishing-balance basis. All the payroll-related liabilitie