2019 May Dec. Dec. 2020 May 31 31 1 Received a $33,000, 12-months, 10% note in exchange for Mark Chamber's outstanding accounts receivable. Accrued interest on the Chamber note. Closed the interest revenue account. 1 Received principal plus interest on the Chamber note. (No interest has been accrued in 2020.) Date Account Titles and Explanation Debit Credit May 1, 2019 Notes Receivable 33000 Accounts Receivable 33000 Dec 31, 2019 Interest Receivable 2200 Interest Revenue 2200 (To record accrued interest on note.) Dec 31, 2019 Interest Revenue 2200 2200 Income Summary (To close the interest revenue account.) May 1, 2020 Cash Notes Receivable 33000 Interest Receivable 2200 Interest Revenue 880 clicitud lakoto che ark forbiration On chellada