20Y7 December 7. Received from Unitarian Clothing & Bags Co., on account, a $75,000, 60-day, 3% note dated December 7. December 31. Recorded an adjusting entry for accrued interest on the note of December 7. December 31. Recorded the closing entry for interest revenue. 2018 February 5. Received payment of note and interest from Unitarian Clothing & Bags Co. Journalize the entries to record the transactions. If an amount box does not require an entry, leave it blank. Assume 360 days in a year. Date Account Debit Credit 2017, Dec. 7 Notes Receivable 75,000 Accounts Receivable-Unitarian Clothing and Bags Co. 75.000 Dec. 31 Interest Receivable Interest Revenue x x Dec. 31 X x x 20YB, Feb. 5 x x x X