Jason and Matthew borrowed $38,400 on a 7 -month, 5% notefrom Gem State Bank to open their businexs, Blossoris Colfee House The money was borrowed on June 1, 2025, and the note matures January 1,2026. (a) Prepare the entry to record the receipt of the funds from the loan, (List all debit entries before credit entries, Crealt account titles are automatically indented when amount is entered. Do not indent manually, If no entry is requlred, select "No Entry" for the occount tities ond enter O for the amounts.) Prepare the entry to accrue the interest on June 30. (List all debit entries before credit entries, Credic occount titles are cutomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the dccount tites and enter 0 for the amounts.)