Debra Gary and Mary borrowed \\( \\$ 29,143 \\) on a 7-month, \7 note from Gem State Bank to open their business, Cullumber's Coffee House. The money was borrowed on June 1,2022, and the note matures January 1, 2023. (a)-(b), (d) (a) Prepare a tabular summary to record the receipt of the funds from the foan. (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, 2023. Include margin explanations for the changes in revenues and expenses. (ff a transaction couses a decrease in Assets, Llabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Llability or Equity item that was reduced.) Stockholders' Equilty, place a negative sign (or pdrentheses) in front of the amount entered for the porticular Asset, Llability or Equity item that was reduced.) Stockholders' Equilty, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Stockholders' Equity Retained Earnings Revenue Expense 1 Dividend