First Place Running Shoes reports the following: 2013 Apr. 4 Recorded credit card sales of $108,000, net of processor fee of 1%. Sep. 1 Loaned $17,000 to Jackie Paul, an executive with the company, on a one-year, 6% note. Dec. 31 Accrued interest revenue on the Paul note. 2014 Sep. 1 Collected the maturity value of the Paul note. Journalize all entries required for First Place Running Shoes. (Record debits first, then credits. Explanations will appear on the last line of the journal entry)