Crane Company borrows $66,000 on July 1 from the bank by signing a $66,000, 8%, 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. (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.) Assets Liabilities Stockholders' Equity Retained Earning:s Cash Notes Payable Interest Payable + Common Stock Revenue Expense Dividend Interest expense