Marin Company has the following transactions related to notes receivable during 2025. Oct. 1 Exchanged A1 Sport Supply Inc.'s $9,200 accounts receivable for a 2-year, 7\% note. Dec. 31 Accrued interest revenue on the note receivable. Journalize the transactions for Marin Company (Round answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)