Included in Flounder Company's December 31 trial balance is a note receivable of $8, 640. The note is a 4-month, 10% note dated October 1. Prepare Flounder's December 31 adjusting entry to record $216 of accrued interest, and the February 1 journal entry to record receipt of $8, 928 from the borrower. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)