2020 May Dec. Dec. 2021 May 1 31 31 Received a $8,100, 12-months, 8% 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 2021.) Date Account Titles and Explanation Debit Credit (To record accrued interest on note.) (To close the interest revenue account.)