Entries for Notes Receivable, Including Year-End Entries

The following selected transactions were completed by Zip-Up Co., a supplier of zippers for clothing:

2013
Dec. 10.	Received from Point Loma Clothing & Bags Co., on account, an $84,000, 90-day, 7% note dated December 10.
Dec. 31.	Recorded an adjusting entry for accrued interest on the note of December 10.
Dec. 31.	Recorded the closing entry for interest revenue.
2014
Mar. 10	Received payment of note and interest from Point Loma Clothing & Bags Co.

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Journalize the entries to record the transactions. Assume 360 days in a year. For a compound transaction, if an amount box does not require an entry, leave it blank.

If required, round the interest to the nearest cent.

2013, Dec. 10
2013, Dec. 31-Adjusting
2013, Dec. 31-Closing
2014, Mar. 10