Margaret Joseph and Dorothy borrowed $21,600 on a 7-month, 5% note from Gem State Bank to open their business, Carla Vista's Coffee House. The money was borrowed on June 1, 2022, and the note matures January 1, 2023. (a)(b),(d) (a) Prepare a tabular summary to record the receipt of the funds from the loan. (b) Prepare a tabular summary to accrue the interest on June 30. (d) Prepare a tabular summary to record the repayment of the loan on January 1, 2023. Include margin explanations for the changes in revenues and expenses. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)