Record the following transactions for Sunland Company in the general journal. (Record journal entries in the ora 2020 May Dec. Dec. 2021 May 1 31 31 Received a $8,100, 12-months, 8% note in exchange for Mark Chamber's outstanding accounts receive 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 2021.) Date Account Titles and Explanation Debit Credit May 1, 2020 Notes Receivable 8100 Accounts Receivable 8100 Dec. 31, 2020 Interest Receivable Interest Revenue (To record accrued interest on note.) x Dec. 31, 2020 (To close the Interest revenue account.) May 1, 2021 Cash 8748 Accounts Receivable 8100 Dec. 31, 2020 Interest Receivable Interest Revenue (To record accrued interest on note.) IT DE Dec 31, 2020 X (To close the interest revenue account.) May 1, 2021 Cash 8748 Notes Receivable 8100 Interest Receivable 432 Interest Revenue 216