not sure what I did wrong

On December 1, Kale Company accepted a 120-day, 3%, $36,500 note receivable from J. Peterman in exchange for his account receivable, Read the requirements Requirement 1. Journanze te transaction December. TRECU ULOS TIST, thereunts. Select the explanatore Taste ore journal entry table.) Date Accounts and Explanation Debit Credit Dec. 1 Note Receivable J. Peterman 36,500 Accounts Receivable J. Peterman 36,500 Convert accounts receivable to note. Requirement 2. Journalize the adjusting entry needed on December 31 to accrue interest revenue Round to the nearest dollar. (Record debits first, then credits. Select the explanation on the last line of the journal entry table. For notes stated in days, use a 365-day year) Date Accounts and explanation Debit Credit Dec. 31 Interest Receivable 90 Interest Revenue 90 Accrued interest earned ho Requirement 3. Journalize the collection of the principal and interest at maturity. Specify the date. Round to the nearest dollar. (Record debits first, then credits. Select the explanation on the last line of the journal entry table For notes stated in days, use a 365-day year) Date Accounts and Explanation Debit Credit Apr 31 Cash 36864 Interest Receivable 90 Interest Revenue 274 Note Receivable-J. Peterman 36,500 Collected nole receivable plus interest