Record the following transactions for Swifty Corporation in the general journal. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) 2020 May 1 Dec 31 Dec 31 2021 May 1 Received a $32,550, 12 months, 8% note in exchange for Mark Chamber's outstanding accounts receivable. Accrued interest in the Chamber note. Closed the interest revenue account. Received principal plus interest on the Chamber note. (No interest has been accrued in 2021.) Date Account Titles and Explanation Debit Credit To record accrued interest on note.) Debit Credit Date Account Titles and Explanation (To record accrued interest on note.) (To close the interest revenue account.)