Consider the following transactions for Mad Dog Music.

$($i$)($Click the icon to view the transactions.$)$ dollar. Record debits first, then credits. Exclude explanations from journal entries.$)$

Dec. $6.$ Received a $$80,000,90-$day, $6\%$ note in settlement of an overdue accounts receivable from Concord Sounds.

Dec $31$: Made an adjusting entry to accrue interest on the Concord Sounds note.