For Atco Finance, record (1) the payment of the $340,000 cash and the receipt of the note receivable on October 1, 2020; (2) the accrual of interest on December 31, 2020; and (3) the collection of the note and interest on July 1, 2021. (Hint: Atco Finance uses a Notes Receivable account to record its loans.) (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Date Oct. 1, 2020 Account Titles and Explanation (To record interest) (To record collection of loan) Debit Credit