(a)regularly record and maintain or cause to be recorded or maintained an account showing for each debtor-(i)the date of the loan, the amount of the principal of the loan and rate per centum per annum of interest charged on the loan;(ii)the amount of every payment received by the money-lenders in respect of the loan and the date of such payment, and(iii)any other terms which may be agreed upon between the moneylender and the debtor;