How do I find the account titles and explanation of the account? how do I determine whether its a debit or credit?

These transactions took place for Kingbird, Inc. 2016 May 1 Received a $3,000, 12-month, 6% note in exchange for an outstanding account receivable from R. Stoney.Dec. 31 Accrued interest revenue on the R. Stoney note.2017 May 1 Received principal plus interest on the R. Stoney note. (No interest has been accrued since December 31, 2016.) Record the transactions in the general journal. The company does not make entries to accrue interest except at December 31.(Credit account titles are automaticallyindented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Tides and Explanation Debit Credit Ell H H l SE Ell H H ll H H lSl—lEEl H H l