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 December 7. Received from Unitarian Clothing \& Bags Co., on account, a $75,000,60-day, 3% note dated December 7 . December 31. Recorded an adjusting entry for accrued interest on the note of December 7. December 31. Recorded the closing entry for interest revenue. 20rs February 5. Received payment of note and interest from Unitarian Clothing \& Bags Co. Journalize the entries to record the transactions. If an amount box does not require an entry, leave it blank. Assume 360 days in a year. February 5, Received payment of note and interest from Unitarian Clothing \& Bags Co. Journalize the entries to record the transactions. If an amount box does not require an entry, leave it blank. Assume 360 days in a year