Entries for Notes Receivable, Including Year$-$End Entries

The following selected transactions were completed by Interlocking Devices Co$.,$ a supplier of zippers for clothing:

$20Y7$

Dec. $7.$ Received from Unitarian Clothing and Bags Co$.,$ on account, a $$84,000,60-$day, $7\%$ note dated December $7.$

Dec. $31.$ Recorded an adjusting entry for accrued interest on the note of December $7.$

Dec. $31.$ Recorded the closing entry for interest revenue.

$20Y8$

Feb. $5.$ Received payment of note and interest from Unitarian Clothing & Bags Co$.$

Journalize the entries to record the transactions. Assume $360$ days in a year. If an amount box does not require an entry, leave it blank. Assume February has $28$ days in

$2018$

If required, round the interest to the nearest cent.

$20Y7,$ Dec. $7$ Notes Receivable $>4,000$

Accounts Receivable$-$Unitarian Clothing and Bags $Co.84,000$

Interest Receivable

Interest Revenue

Dec. $31$

Interest Revenue $>$

Interest Expense $$

$20Y8,$ Feb. $5!$

Dec. $31$