Debit: bank deposit 1200000.
Loan: short-term loan 1200000.
Quarterly interest amount =1200000 * 6% *1/4 =18000.
Debit: financial expenses 18000.
Loan: bank deposit 18000.
Loan due repayment entry
Borrow: short-term loan 1200000.
Loan: bank deposit 1200000.
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