Swifty Hoadley and Melissa Quayle borrowed $18,400 on a 7-month, 9% bank loan from BMO Bank of Montreal to open their business, S M's Coffee House Inc. The money was borrowed on June 1, 2022, and the loan matures January 1, 2023. Interest is due at maturity. (a) Prepare the entry to record the bank loan. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)