Record (1) the receipt of the $18,000 cash and the issue of the note on July 1,2020;; (2) the accrual of interest on December 31 , 2020; (3) the first payrnent on June 30,2021 ; and (4) the accrual of interest on Decernber 31,2021 . (Round answers to the nearest whole dollar, eq. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) 2021 Record (1) the receipt of the $18,000 cash and the issue of the note on July 1,2020;; (2) the accrual of interest on December 31 , 2020; (3) the first payrnent on June 30,2021 ; and (4) the accrual of interest on Decernber 31,2021 . (Round answers to the nearest whole dollar, eq. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) 2021