2021 May Received a $3,300, 12-month, 6% note in exchange for an outstanding account receivable from R. Stoney. Dec 31 Accrued interest revenue on the R. Stoney note. 2022 May 1 Received principal plus interest on the R. Stoney note. (No interest has been accrued since December 31, 202 Record the transactions in the general journal. The company does not make entries to accrue interest except at December 31 account titles are automatically indented when amount is entered. Do not Indent manually. Record journal entries in the order presente the problem) Date Account Titles and Explanation Debit Cres so Type here to search Consider these transactions: (Credit account titles are automatically indented when amount is entered. Do not indent manually) (a) Cullumber Company accepted a Visa card in payment of a $400 lunch bill. The bank charges a 2% fee. What entry should Cullumber make? (b) Marin Inc. sold its accounts receivable of $64,300. What entry should Marin make, given a service charge of 2% on the amount of receivables sold? No. Account Titles and Explanation Debit Credit (a) (b)