eBook Show Me How Calculator Print Item Joumal Entries (Accrued Interest Receivable) At the end of the year, the following interest is earned, but not yet received. $15.00 Interest on $3,000, 90-day, 12% note (for 15 days) Interest on $8,000, 60-day, 11% note (for 18 days) 44.00 $59.00 Record the adjusting entry in a general journal. Page: DATE ACCOUNT TITLE DOC. POST NO. REF. DEBIT CREDIT 20-- Dec. 31 1 2