On June 1, Oriole Company Ltd. borrows $100,000 from Acme Bank on a 6-month, $100,000, 6% note. The note matures on December 1.

(a) Prepare a tabular summary to record the note issued on June 1.

(b) Prepare a tabular summary to record adjustment on June 30.

(c) Prepare a tabular summary to record the repayment at maturity (December 1), assuming monthly adjustments have been made through November 30.

***(If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)