Included in Nash Company's December 31 trial balance is a note receivable of $7,440. The note is a 4 -month, 10% note dated October 1. Prepare Nash's December 31 adjusting entry to record $186 of accrued interest, and the February 1 journal entry to record receipt of $7,688 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 occount titles and enter 0 for the amounts. Record joumal entries in the order presented in the problem. List all debit entries before credit entries.)