Included in Skysong Company's December $31$ trial balance is a note receivable of $$8,400.$ The note is a $4-$month, $10\%$ note dated October $1.$ Prepare Skysong's December $31$ adjusting entry to record $$210$ of accrued interest, and the February $1$ journal entry to record receipt of $$8,680$ 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 $O$ for the amounts. Record journal entries in the order presented in the problem. List ali debit entries before credit entries.$)$

$$ Account Titles and Explanation

Debit

Credit