On December 31,2023 , Sheffield Link Corporation received a four-year, 6%,$788,000 bank loan. The terms provide for payment of the bank loan with semi-annual instalment payments of \$112.256 principsl and interest, Starting on June 30 . Shelfeld has a March 31 year end and records adjusting entries annually. (a) Record the receipt of the bankloan on December 31, 2023, Kredit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the omounts List debit entry before credit entrys