On April 1, Blue Spruce Corporation borrows $164,000 from Rigor Bank by signing an 8-month, 6%, bank loan. Interest is due at maturity. Prepare the entries listed below associated with the bank loan on the books of Blue Spruce Corporation. Its year end is June 30.

The entry on April 1 when the loan was received. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List debit entry before credit entry.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Apr 1June 30Dec 1	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount

Any adjusting entries necessary on June 30. Assume no other interest accrual entries have been made. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List debit entry before credit entry.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Apr 1June 30Dec 1	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount

The entry to record repayment of the loan at maturity. Assume no other interest accrual entries have been made. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List debit entry before credit entry.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Apr 1June 30Dec 1	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount