Elbow Construction Ltd. borrowed $ 350,000 from TD Bank on October 1, 2017, for a nine-month period; 6% interest is payable at maturity. Both companies have a December 31 year end and make adjusting entries annually. For Elbow Construction, record (1) the receipt of the bank loan on October 1 2017: (2) the accrual of interest on December 31, 2017;and (3) the payment of the loan on July 1,2018. (Credit account titles are automatically indented when the amount is entered. Do not indent manually Aly 1,2018 e Textbook and Media List of Accounts For the TD Bank, record (1) the issue of the bank loan on October 1,2017:(2) the accrual of interest on December 31, 2017:and (3) the collection of the loan on July 1,2018. (Hint: The TD Bank uses a Notes Receivable account to record its loans.) (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)