Record the following transactions for Redeker Co. in the general journal.

2017 May Dec. Dec. 2018 May 1 31 31 Received a $33,000, 12 months, 10% note in exchange for Mark Chamber's outstanding accounts receivable. Accrued interest on the Chamber note. Closed the interest revenue account. 1 Received principal plus interest on the Chamber note. (No interest has been accrued in 2018.) Date Account Titles and Explanation Debit Credit To record accrued interest on note.) (To close the interest revenue account.)