On July $1$st$,2023,$ Pharoah Ltd$.$ received a loan from its bank for $$15000$ bearing interest at $6\%.$ The loan is payable in two annual instalments of $$8182$ principal and interest on June $30$ each year. The company records adjusting journal entries annually at year end on December $31.$ Record the adjusting entries for the first instalment payment on June $30,2024,$ and also record the accrual of interest on december $31,2024$