Exercise 8-2 (Part Level Submission) On June 1, Cullumber Company Ltd. borrows $102,000 from Acme Bank on a 6-month, $102,000, 8% note. The note matures on 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 made through November 30. (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.) Assets = Liabilities Stockholders' Equity Retained Earnings Revenue - Expense - Dividend Cash = Notes Pay. + Interest Pay. + Common Stock + (a) June 1, 2017 $ (b) June 30, 2017 (C) Dec. 1, 2017 Interest expense SHOW LIST OF ACCOUNTS