17. Delta Air Lines, Inc. is a major airline in the United States that provides package deals to major corporations. On August 31, 2018, Delta provides flight services to a customer for $265,000. To pay for the services, the customer signs a one-year, 12% note. The face amount and interest amount are due August 31, 2019. The Journal entry on August 31, 2018 for the acceptance of the note receivable is completed below. The adjusting journal entry for Dec. 31 2018 is partial complete. Required: Complete the adjusted journal entry for Dec. 31, 2018, and the journal for August 31, 2019. Credit Date Account Name Debit 265,000 8/31/18 Notes Receivable 265,000 Service Revenue 12/31/18 Interest Receivable Interest Revenue 8/31/19