Desert Company has a December 31st year end. On April 1st a note receivable valuing $20,000 was issued bearing interest at 10%. The interest is due April 1st three years from now. What type of adjusting journal entry is required at December 31st? [Select] What account would Desert debit in its December 31st adjusting journal entry? [Select] What account would Desert credit in its December 31st adjusting journal entry? [Select] What is the amount of the debit and credit in the December 31st adjusting journal entry? [Select]