Record the following transactions for Pina Co$.$ in the general journal. $($Record journal entries in the order

presented in the problem. Credit account titles are automatically indented when amount is entered. Do not

indent manually.$)$

$2020$

May $1$ Received a $39,900,12$ months, $10\%$ note in exchange for Mark Chamber's outstanding accounts

receivable.

Dec. $31$ Accrued interest on the Chamber note.

Dec. $31$ Closed the interest revenue account.

$2021$

May $1$ Received principal plus interest on the Chamber note. $($No interest has been accrued in $2021.)$