On December 31,2023 , Bonita Link Corporation received a four-year, 6%,$572,000 bank loan. The terms provide for payment of the bank loan with semi-annual instalment payments of $81,485 principal and interest, starting on June 30 . Bonita has a March 31 year end and records adjusting entries annually. (a) Record the receipt of the bank loan on December 31, 2023. (Credit occount titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter Ofor the amounts. List debit entry before credit entry.) decimal places, es 1.234.)