1. To record the loan - Loans Receivable (@ Principal Amount) - Cash
2. To record origination fees received - Cash - Unearned Interest Income
3. To record direct origination costs incurred - Unearned Interest Income - Cash
4. To record receipt of interest income - Cash - Interest Income
5. To record amortization of unearned interest income - Unearned Interest Income - Cash
6. To record full collection of loan - Cash - Loans Receivable (@ Principal Amount)