December 31s. The balance of the allowance for doubtful accounts is a $1,000 credit. Required: Prepare the necessary journal entries for the following items. Date each journal entry. Please leave a space between journal entries. (No explanations.) Dec. 15 Lent $24,000 cash to J. James, receiving a 2-month, 6% note. Dec. 20 Wrote off a $500 uncollectible account from a customer, E. Rabbit. Dec.31-a Accrued interest revenue on the notes receivable. Dec. 31-b Calculated the year end estimate for bad debts based on the aging method. The total accounts receivable of $140,000 are all under 30 days old and have an estimated uncollectible percentage of 1.4%. Required: Also record the journal entry below for the following year: Feb. 15 Received full payment (including interest) from J. James on the 2- month note issued on December 15. ACCOUNT TITLES DATE Dec. 15 DEBIT CREDIT Dec. 20 Dec. 31-a Dec. 31-b Feb. 15-next year