Question is, jul 1, sold inventory to good-mart, receiving $38000, nine month, 14% note. Ignore cost of goods sold.

oct 31, recorded cash sales for the period of $16,000. Ignore cost of goods sold.

dec 31, made an adjusting entry to accrue interst on the good-mart note.

Can someone show me how to make transition and how to get interest receivable $2660 on dr and Interest rev $2660 on cr? Thanks