020 May Received a $8,100, 12-months, 8% note in exchange for Mark Chamber's outstanding 1 accounts receivable. 31 Accrued interest on the Chamber note. 31 Closed the interest revenue account. Dec. Dec. 2021 May 1 Received principal plus interest on the Chamber note. (No interest has been accrued in 2021.) Date Account Titles and Explanation Debit Credit (To record accrued interest on note.) (To close the interest revenue account.)