On June 1, Cullumber Company Ltd. borrows $72,000 from Acme Bank on a 6-month, $72,000, 4% note. The note matures on December 1.

Prepare the entry on June 1. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
June 1	enter an account title for the entry on June 1	enter a debit amount	enter a credit amount
	enter an account title for the entry on June 1	enter a debit amount	enter a credit amount

List of Accounts

Prepare the adjusting entry on June 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
June 30	enter an account title for the adjusting entry on June 30	enter a debit amount	enter a credit amount
	enter an account title for the adjusting entry on June 30	enter a debit amount	enter a credit amount

List of Accounts

Prepare the entry at maturity (December 1), assuming monthly adjusting entries have been made through November 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 1	enter an account title for the entry at maturity on December 1	enter a debit amount	enter a credit amount
	enter an account title for the entry at maturity on December 1	enter a debit amount	enter a credit amount
	enter an account title for the entry at maturity on December 1	enter a debit amount	enter a credit amount