On August 31, 2021, Betsy Totten borrowed $1,000 from Iowa State Bank. Totten signed a note payable, promising to pay the bank principal plus interest on August 31, 2022. The interest rate on the note is 6%. The accounting year of Iowa State Bank ends on June 30, 2022. Journalize Iowa State Bank’s 

(a) Lending money on the note receivable at August 31, 2021,

(b) Accrual of interest at June 30, 2022, 

(c) Collection of principal and interest at August 31, 2022, the maturity date of the note.