Exercise 8-13 Record the following transactions for Splish Brothers Inc. in the general journal. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) 2019 May 1 Received a $25,950, 12-months, 8% note in exchange for Mark Chamber's outstanding accounts receivable. Dec. 31 Accrued interest on the Chamber note. Dec. 31 Closed the interest revenue account. 2020 May Received principal plus interest on the Chamber note. (No interest has been accrued in 2020.) Date Account Titles and Explanation Debit Credit (To record accrued interest on note.) (To close the interest revenue account.)