On March 1, Company A provides legal services to Company B regarding some recent food poisoning complaints. Legal services total $10,400. In payment for the services, Company B signs a 9% note requiring the payment of the face amount and interest to Company A on September 1.

Required:

For Company A, record the acceptance of the note receivable on March 1 and the cash collection on September 1. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)