James and John borrowed $15,000 on a 7-month, 4% note from Gem State Bank to open their business, Blossom's Coffee House. The money was Dorrowed on June 1, 2025, and the note matures January 1, 2026. Prepare the entry to record the receipt of the funds from the loan. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter 0 for the amounts.)