Accounting for notes receivable and accruing interest Kelly Realty loaned money and received the following notes during 2014. Requirements Determine the maturity date and maturity value of each note. Journalize the entry to record the inception of each of the three notes and also journalize a single adjusting entry at December 31, 2014, the fiscal year-end, to record accrued interest revenue on all three notes. Explanations are not required. Journalize the collection of principal and interest at maturity of all three notes. Explanations are not required