On September 1, a customer signed a 6%, six-month notes receivable for $100,000. Another customer, on November 1, a second customer signed a 9%, seven-month notes receivable for $90,000. Assuming no entries have been made previously for interest, what is the required adjusting entry for the interest accrued to December 31?

For the year end adjusting entry, you would _______Notes payable, Accounts receivable, Interest payable, CashInterest receivable, Interest expense, Interest revenue and credit _______ Interest revenue, Interest expense, Notes payable, Accounts receivable, Cash, Interest payable, Interest receivable for what dollar amount (nearest dollar without dollar sign ($) or comma, e.g. 15000): _______