The following selected transactions were completed by Interlocking Devices Co$.,$ a supplier of zippers for clothing:$20$Y$7$Dec$\mathrm{.}7$Received from Unitarian Clothing & Bags Co$.,$ on account, a $$37,500,60-$day, $6\%$ note dated December $7\mathrm{.}31$Recorded an adjusting entry for accrued interest on the note of December $7\mathrm{.}31$Recorded the closing entry for interest revenue$\mathrm{.}20$Y$8$Feb$\mathrm{.}5$Received payment of note and interest from Unitarian Clothing & Bags Co$.$Journalize the entries to record the transactions.