Maria Richard and Susan borrowed $9,600 on a 7 month, 10% note from Gem State Bank to open their business, Sheridan's Coffee House. The money was borrowed on June 1, 2022, and the note matures January 1, 2023. (a)-(b), (d) (a) (b) (d) Prepare a tabular summary to record the receipt of the funds from the loan. Prepare a tabular summary to accrue the interest on June 30, 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 for parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Liabilities Cash Notes Pay. Interest Pay. $ $ (a) June 1, 2022 (b) June 30, 2022 (d) Jan. 1.2023 Pd-in Cap. Common Stock Stockholders' Equity Retained Earnings Expense Revenue Dividend $