Entries for Notes Receivable, Including Year-End Entries The following selected transactions were completed by Interlocking Devices Co., a supplier of zippers for clothing: 2017 Dec. 7. Dec. 31. Received from Unitarian Clothing and Bags Co., on account, a $78,000, 60-day, 9% note dated December 7. Recorded an adjusting entry for accrued interest on the note of December 7. Recorded the closing entry for interest revenue. Dec. 31. 20Y8 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. It 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. 2097, Dec. 7 Notes Receivable Accounts Receivable-Unitarian Clothing and Hags Co. Dec. 31 Interest Receivable Interest Revenue Dec. 31 Interest Revenue Retained Earnings 111 II II II 1111 II II II 2018, Feb. 5 Cash Notes Receivable Interest Receivable Interest Revenue