The following selected transactions were completed by Zip-Up Co., a supplier of zippers for clothing:
2011
Dec. 10. Received from Point Loma Clothing & Bags Co., on account, a $36,000,
90-day, 4% note dated December 10.
31. Recorded an adjusting entry for accrued interest on the note of December 10.
31. Recorded the closing entry for interest revenue.
2012
Mar. 9. Received payment of note and interest from Point Loma Clothing & Bags Co.

Journalize the transactions.