On December 18, Intel receives $270,000 from a customer toward a cash sale of $3.5 million for computer chips to be completed on January 23. The computer chips had a total production cost of $1.4 million.

Assume Intel uses the perpetual inventory system. What journal entries should Intel record on December 18 and January 23?(Enter your answers in dollars not in millions. Omit the "$" sign in your response.)

Date	General Journal	Debit	Credit
Dec. 18	(Click to select)Notes receivableUnearned revenueInventoryInterest payableInterest receivableCashNotes payableInterest expense
	(Click to select)Unearned revenueCashNotes receivableInterest receivableInterest expenseNotes payableInterest payableInventory
Jan. 23	(Click to select)Interest payableInterest receivableNotes payableNotes receivableInterest expenseInterest revenueUnearned revenueCash
	(Click to select)Interest revenueUnearned revenueInterest receivableNotes payableInterest expenseNotes receivableInterest payableCash
	(Click to select)Notes payableSalesSalaries payableInterest payableSalaries receivableInterest expenseInterest receivableInterest payable
	(Click to select)Interest payableNotes receivableInterest expenseNotes payableInterest receivableInventoryCost of goods soldInterest revenue
	(Click to select)Cost of goods soldSalaries payableInterest expenseNotes receivableNotes payableInterest payableInventorySalaries receivable