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

2017
Dec.	7	Received from Unitarian Clothing & Bags Co., on account, a $34,500, 60-day, 12% note dated December 7.
	31	Recorded an adjusting entry for accrued interest on the note of December 7.
	31	Recorded the closing entry for interest revenue.
2018
Feb.	5	Received payment of note and interest from Unitarian Clothing & Bags Co.

Journalize the entries to record the transactions. If no entry is required, simply skip to the next transaction. Refer to the Chart of Accounts for exact wording of account titles. Assume a 360-day year.