Journalize the transaction. (proper account titles listed above.)

9/19 - Issued a 60-day, 5%, $22,500 note to a customer

11/18 - The note issued on 9/19/21 was not collected, so the note was reclassified as Accounts Receivable, with accrued interest.

Journalize the following adjustment in proper journal entry form. (proper account titles listed above.)

12/31 - Record interest due on outstanding note receivable that was converted to Accounts Receivable in November. A determination whether to write off the note as uncollectible will be made in 1Q22.

Account & Unadjusted Trial Balance data 150,000 3,500,000 30,000 30,000 100,000 1,933 140,500 Income statement data: Advertising expense Bad Debt Expense Cost of goods sold Delivery expense Depreciation expense-office buildings and equipment Depreciation expense-store buildings and equipment Gain (Loss) on asset disposal Income tax expense Insurance expense Interest expense Interest revenue Miscellaneous administrative expense Miscellaneous selling expense Office rent expense Office salaries expense Office supplies expense Sales Sales commissions Sales salaries expense Store supplies expense 21,000 30,000 7,500 14,000 50,000 170,000 10,000 5,313,000 185,000 385,000 21,000 194,300 545,000 1,580,000 4,126,000 8,450 500,000 217,650 1,700,000 50,000 40,000 Balance sheet data: Accounts payable Accounts receivable Accumulated depreciation-office buildings and equipment Accumulated depreciation-store buildings and equipment Allowance for doubtful accounts Bonds payable Cash Common stock, $20 par (400,000 shares authorized; 85,000 shares issued, 94,600 outstanding Cash dividends - common stock Cash dividends - preferred stock Dividends Payable - common stock Dividends Payable - preferred stock Goodwill Income tax payable Interest receivable Merchandise Inventory Land Office buildings Office Equipment Paid-in capital - Treasury Stock Paid-in capital in excess of par-common stock Paid-in capital in excess of par-preferred stock Preferred 5% stock, $80 par (30,000 shares authorized; 16,000 shares issued) Premium on bonds payable Prepaid Insurance Retained earnings Store buildings Store Equipment Treasury stock Unearned Revenues 700,000 44,000 1,200 778,000 2,000,000 4,000,000 320,000 13,000 736,800 170,000 1,280,000 19,000 30,000 10,409,433 9,000,000 3,560,000 178,200 112,000