John is a fishing guide offering services to a variety of clients. The following information is needed to record end-of-year adjusting entries. The company only records adjustments at year end.

Prepare adjusting entries for each of the following transactions. Account titles and amounts are to be selected from the choices found in the drop down pick lists associated with each entry. A check mark will appear beside a correct entry.

(g)	As of December 31, accrued interest on loans owed by John is $27.
GENERAL JOURNAL
Date	Accounts		Debit		Credit
Dec. 31			-
					-
	Top record accrued interest on loan