Expert Corporation secured a one-year bank loan of P4,000,000 on October 1,2009.The loan is discounted at 10%The Corporation signed a note for the loan and pledged P5,000,000 of its accounts receivable as collateral for the same. The accounting period of the corporation ends on December 31. (a) Prepare all entries,including adjust from the date from the date of loan up tp the date of maturity (b) Balance Sheet presentation of the bank loan with an adequate disclosure on December 31,2009