On July 1, 2024, Crane Flag Company took out a 15-year loan for $171,000. Principal repayments of $11,400 and interest at 15% are due annually on June 30 . Prepare all of the journal entries required in relation to the loan for the year ended October 31, 2024. (Record journal entries in the order presented in the problem. Credit 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 0 for the amounts. List all debit entries before credit entries.)