Bramble Construction Ltd$.$ borrowed $$372,000$ from Atco Finance Ltd$.$ on October $1,2023,$ by issuing a $4\%$ nine$-$month note payable, with principal and interest payable at maturity. Both companies have a December $31$ year end and make adjusting entries annually.

$($a$)$

For Bramble Construction, record $(1)$ the receipt of the $$372,000$ cash and the issue of the note payable on October $1,2023$ ; $(2)$ the accrual of interest on December $31,2023$; and $(3)$ the payment of the note and interest on July $1,2024.($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. List all debit entries before credit entries.$)$

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Credi