On September 30, 2021, Swifty Corporation received a three-year, 8%, $1,300,000 bank loan. The terms provide for payment of the bank loan with quarterly instalment payments of $122,927, starting on December 31. Swifty has a November 30 year end and records adjusting entries annually. (a) Your answer is correct. Record the receipt of the bank loan on September 30, 2021. (Round answers to the nearest whole dollar, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Date Account Titles and Explanation Debit Credit Sept. 30 Cash 1300000 Bank Loan Payable 1300000 e Textbook and Media List of Accounts Attempts: unlimited (b) Record the accrual of interest expense on November 30, 2021. (Round answers to the nearest whole dollar, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Date Account Titles and Explanation Debit Credit Nov. 30