Create a Journal Entries for notes receivable, including year-end entries

The following selected transactions were completed by Zippy Do Co., a supplier of zippers for clothing:

2015
Dec.	3	Received from Chicago Clothing & Bags Co., on account, a $36,000, 90-day, 6% note dated December 3.
	31	Recorded an adjusting entry for accrued interest on the note of December 3.
	31	Recorded the closing entry for interest revenue.
2016
Mar.	2	Received payment of note and interest from Chicago Clothing & Bags Co.