Complete the following journal entries for Century Loan, Inc. A. 10/1/20, Century Loan, Inc. loaned Mike's Bike Repair Shop $18,000 in cash in exchange for an 8%, 8-month note. Record the issuance of the Note Receivable to Mike's Repair Shop. B. 12/31/20 Record the adjusting journal entry for the interest accrued at the end of the year. C. 6/1/21 Record the payment Century Loan receives when Mike's Bike Shop pays the amount due, assuming no other adjusting entries have been made since Dec. 31, 2020. Date A Account Debit Credit B