Record $(1)$ the receipt of $$21,000$ cash from the loan on July $1,2023$; $(2)$ the accrual of interest on December $31,2023$; $(3)$ the first

instalment payment on June $30,2024$; and $(4)$ the accrual of interest on December $31,2024.($Round answers to O decimal places,

eg$.5,275.$ 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 O for the amounts. List all debit entries before credit entries.$)$

Date

$2023$

$2024$

Account Titles

Debit

III

$4$

Credit