Dorothy Thomas and Lisa Crawford borrowed $19,000 on a 7-month, 6% note from Gem State Bank to open their business, Sandhill's Coffee House. The money was borrowed on June 1, 2027, and the note matures January 1, 2028. (a)-(b), (d) (a) Prepare a tabular summary to record the receipt of the funds from the loan. (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, 2028. Include margin explanations for the changes in revenues and expenses. (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.) \begin{tabular}{|c|c|c|c|c|c|c|} \hline & \multicolumn{2}{|r|}{ Assets } & \multirow[t]{2}{*}{=} & \multicolumn{3}{|c|}{ Liabilities } \\ \hline & & Cash & & Notes Pay. & + & Interest Pay. \\ \hline (a) June 1, 2027 & $ & & $ & & $ & \\ \hline (b) June 30, 2027 & & & & & & \\ \hline (d) Jan. 1, 2028 & & & & & & \\ \hline \end{tabular} Stockholders' Equity