Daw Companys December 31 year-end unadjusted trial balance shows a $36,000 balance in Notes Receivable. This balance is from one 10% note dated December 1, with a period of 45 days. Assume Daw Company does not prepare reversing entries. Prepare journal entries for December 31 and for the notes maturity date assuming it is honored. (Use 360 days a year.)

Dec. 31 Interest recievable ????

Interest revenue ????