On December 31, the adjusted trial balance of Monty. Employment Agency shows the following selected data: . Analysis shows that adjusting entries were made to (1) accrue $6,700 of service revenue and (2) accrue $2,000 interest expense. Prepare the entries to record (1) the collection of the accrued revenue on January 10 and (2) the payment of all interest due ($3,000) on January 15. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.)