Marigold Construction Ltd. borrowed $340,000 from Atco Finance Ltd. on October 1, 2020, by issuing a nine-month note payable at 4% interest payable at maturity. Both companies have a December 31 year end and make adjusting entries annually. For Atco Finance, record (1) the payment of the $340,000 cash and the receipt of the note receivable on October 1,2020:(2) the accrual of intercst on December 31,2020 ; and (3) the collection of the note and interest on July 1, 2021. (Hint: Atco Finance uses a Notes Receivable account to record its loans) (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)