QS $7-15($Algo$)$ Note receivable interest and maturity LO P$4$

On December $1,$ Daw Company accepts a $$48,000,45-$day, $10\%$ note from a customer.

$(1)$ Prepare the year$-$end adjusting entry to record accrued interest revenue on December $31.$

$(2)$ Prepare the entry required on the note's maturity date assuming it is honored.

Note: Use $360$ days a year.