Sheffield Enterprises made the following entry on December 31, 2020.

Interest Expense 8,600

Interest Payable 8,600 (To record interest expense due on loan from Anaheim National Bank)

(a)What entry would Anaheim National Bank make regarding its outstanding loan to Sheffield Enterprises?(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 0 for the amounts.)

Date Account Titles and Explanation Debit Credit

Dec. 31

(To record accrued interest revenue on loan)