- X Data Table Kelly Realty loaned money and received the following notes during 2018 (Click the icon to view the notes received.) Read the requirements Journalize the entry to establish note 3. Note Date Interest Rate Term Date Accounts and Explanation Debit Credit (1) 11% 1 year Apr. 1 Sep. 30 Principal Amount $ 26,000 18,000 10,000 2018 (2) 18% 6 months Jun. 19 Note Receivable (Note 3) 10.000 (3) Jun. 19 6% 180 days Cash 10,000 Print Done Journalize the single adjusting entry to record accrued interest revenue on any applicable note(s) on December 31, 2018, the fiscal year-end. Date Accounts and Explanation Debit Credit 2018 Dec. 31 Interest Receivable Interest Revenue