What is missing from these journal entries to make it incomplete?

On June 30, 2016, the Esquire Company sold some merchandise to a customer for $52,000. In payment, Esquire agreed to accept at 6% note requiring the payment of interest and principal on March 31, 2017. The 6% rate is appropriate in this situation. Prepare journal entries to record the sale of merchandise (omit any entry that might be required for the cost of goods sold), the December 31, 2016 interest accrual, and the March 31, 2017 collection (if no entry is required for a transaction/event, select "No entry required* in the first account field.)