Sunland Construction Ltd. borrowed $210,000 from Atco Finance Ltd. on October 1,2020, by issuing a nine-month note payable at 8% interest payable at maturity. Both companies have a December 31 year end and make adjusting entries annually. For Atco Finance, record (1) the payment of the $210,000 cash and the receipt of the note receivable on October 1,2020;(2) the accrual of interest on December 31,2020; and (3) the collection of the note and interest on July 1, 2021. (Hint: Atco Finance uses a Notes Receivable account to record its loans.) (Credit account tittes are automatically indented when the amount is entered. Do not indent manually. List all debitentries before creditentries.) July 1,2021 (To record collection of loan)