Entries for Not Receivable, including Year End Entries The following selected transactions were completed by Interlocking Devices Co., 3 supplier of peers for clothing 2017 Dec, Received from Unitarian Clothing and Bags Cow on account, a $78,000, 60 day, notes dated December Dec. 31. Recorded an adjusting entry for accrued interest on the note of December Dec 31 Recorded the dosing entry for interest revenue 2013 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 has 28 days in 2018 If required, round the interest to the nearest cent. 2017, Dec. 7 Notes Receivable 78,000 Accounts Receivable-Unitarian Clothing and Bags Co. TB,0 000 Dec. 31 Interest Receivable Interest Revenue Dec. 31 Interest Revenue Retained Earnings DI II II IIII 20Y8, Feb. 5 Cash Notes Receivable Interest Receivable Interest Revenue