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