Sheridan Construction Ltd. borrowed $260,000 from Atco Finance Ltd. on October 1, 2020, by issuing a nine-month note payable at 5% interest payable at maturity. Both companies have a December 31 year end and make adjusting entries annually. For Sheridan Construction, record (1) the receipt of the $260,000 cash and the issuing of the note payable on October 1, 2020: (2) the accrual of interest on December 31, 2020; and (3) the payment of the note and interest on July 1, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Date Cred Debit Account Titles and Explanation Oct. 1.2020 Cash 260,000 Notes Payable 3900 Dec 31, 2020 Interest Expense Interest Payable V July 1.2021 Interest Receivable Interest Payable (To record interest) V July 1, 2021 Interest Payable Notes Payable Cash (To record repayment of bank loan)