Marathon Running Shoes reports the following:

2013

May 4 Recorded credit card sales of $ 107,000, net of processor fee of 3%.

Sep. 1 Loaned $ 17,000 to Jean Porter, an executive with the company, on a one- year, 15% note.

Dec. 31 Accrued interest revenue on the Porter note.

2014

Sep. 1 Collected the maturity value of the Porter note. Journalize all entries required for Marathon Running Shoes.