Record the following transactions forPinaCo. 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 $39,900,12months,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)

Date Account Titles and Explanation Debit Credit

? ? ? ?

? ? ?

? ? ? ?

? ? ?

(To record accrued interest on note.)

? ? ? ?

? ? ?

(To close the interest revenue account.)

? ? ? ?

? ? ?

? ? ?

? ? ?