December $1.$

$($a$)-($c$)$

$($a$)$ Prepare a tabular summary to record the note issued on June $1.$

$($b$)$ Prepare a tabular summary to record adjustment on June $30.$

$($c$)$ Prepare a tabular summary to record the repayment at maturity $($December $1),$ assuming monthly adjustments have been

Include margin explanations for the changes in revenues and expenses. $($If a transaction causes a decrease in Assets, Liabilities or

Stackholders' Equity, place a negative sign $($or parentheses$)$ in front of the amount entered for the particular Asset, Liability or Equity item

that was reduced.$)$

$20\%$ score reduction after attempt $3$