Joni Corporation borrows $$820,000$ from Friendly Bank on February $1,20$X$8.$ The principal will not be repaid until the end of six years, but interest payments are due every February $1.$ The interest rate is $7\mathrm{.}2$ percent annually. Record the journal entry necessary for each of the following:

The signing of the loan

The interest accrual on December $31,20$X$8$

The payment of interest on February $1,20$X$9$