Dec. 7. Dec. 31 Received from Unitarian Clothing and Bags Co., on account, a $48,000, 60-day, 6% note dated December 7. Recorded an adjusting entry for accrued interest on the note of December 7. Recorded the closing entry for interest revenue. Dec. 31. 2018 Feb. 5. Received payment of note and interest from Unitarian Clothing & Bags Co. Journalize the entries to record the transactions. Assume 360 days in a year. If an amount box does not require an entry, leave it blank. Assume February 2018 If required, round the interest to the nearest cent. 2017, Dec. 7 Notes Receivable Accounts Receivable-Unitarian Clothing and Bags Co. 48,000 48,000 Dec. 31 Interest Receivable Interest Revenue Dec. 31 Interest Revenue Dividends x 10 II II III 2018, Feb. 5 Cash Notes Receivable 2000 Interest Receivable Interest Revenue