Elizabeth William and Jennifer borrowed $10,500 on a 7 -month, 8% note from Gem State Bank to open their business, Oriole'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 fram 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, 2023. Include margin explanations for the changes in revenues and expenses, (If a transoction causes a decreose in Assets, Uabilities or Stockholders' Equity, ploce a negative sign (or parentheses) in front of the amount entered for the particular Asset, Llability or Equity item that was reduced. Pd.rin Cap. Retained Earnings Stockholders' Equity Retained Earnings Expense Dividend $ $