2018 Feb. 2 Recorded credit sales of $106.000. Ignore Cost of Goods Sold. Nov. 1 Loaned $20,000 to John Parker, an executive with the company, on a one-year, 15% note. Dec. 31 Accrued interest revenue on the Parker note 2019 Nov. 1 Collected the maturity value of the Parker note. Dec. 31, 2018: Accrued interest revenue on the Parker note. Date Accounts and Explanation Debit Credit 2018 Dec 31 aly Interest Receivable Interest Revenue ons (2/ Accrued interest revenue. (0/