Kindly show how to get loss on sale of NR. thank you

Selkirk Company obtained a $19,500 note receivable from a customer on January 1, 2018. The note, along with interest at 10%, is due on July 1, 2018. On February 28, 2018, Selkirk discounted the note at Unionville Bank. The bank's discount rate is 12%. Required: Prepare the journal entries required on February 28, 2018, to accrue interest and to record the discounting for Selkirk. Assume that the discounting is accounted for as a sale. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) X Answer is not complete. No Date General Journal Debit Credit 1 February 28, 2018 Interest receivable 325 Interest revenue 325 2 February 28, 2018 Cash Loss on sale of note receivable Note receivable 19,500 Interest receivable 325