how to journalize credit card sales, note receivable transactions, and accruing interest. marathon running shoes reports the following: feb 4 recorded credit card sales of 96,000,net of processor fee of 1%ignore cost of goods sold.sep.1 loaned 23,000 to jess, an executive with the company, on a one-year,12%note.dec.31 accrued interest revenue on the prichett note .sep.12017 collected the maturity value of the prichett note.