During 2012, Jensen Company disposed of three different assets. On January 1, 2012, prior to their disposal, the accounts reflected the following:

Asset	Original Cost		Residual Value		Estimated Life	Accumulated Depreciation (straight line)
Machine A	$	24,000	$	3,000	12 years	$	17,500 (10 years)
Machine B		49,000		4,000	10 years		36,000 (8 years)
Machine C		76,100		6,600	16 years		52,125 (12 years)

The machines were disposed of in the following ways:

a.	Machine A: Sold on January 1, 2012, for $6,000 cash.
b.	Machine B: Sold on December 31, 2012, for $9,200; received cash, $2,100, and a $7,100 interest bearing (12 percent) note receivable due at the end of 12 months.
c.	Machine C: On January 1, 2012, this machine suffered irreparable damage from an accident. On January 10, 2012, a salvage company removed the machine at no cost.

What do I record for Note Receivable in 2012?