Mary James and Patricia Crawford borrowed $$15,000$ on a $7-$month, $4\%$ note from Gem State Bank to open their business, Blossom's Coffee House. The money was borrowed on June $1,2027,$ and the note matures January $1,2028.$

$($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 $1,2028.$