Included in Whispering Company's December $31$ trial balance is a note receivable of $$9,600.$ The note is a $4-$month, $10\%$ note dated October $1.$ Prepare Whispering's December $31$ adjusting entry to record $$240$ of accrued interest, and the February $1$ journal entry to record receipt of $$9,920$ 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. List all debit entries before credit entries.$)$