Included in Blue Company's December 31 trial balance is a note receivable of 512,360 . The note is a 4 .month, 10 note dated October 1. Prepare Blue's December 31 adjusting entry to record $309 of accrued interest. and the February 1 journal entry to record receipt of $12,772 from the borrower. (Credit account titles gre automatically indented when amount is entered. Do not indent manually if no entry is required, select "No entry" for the account titles and enter O for the amounts. Record joumal entries in the order presented in the problem. Lirt oll debit entries before credit entries)