Samberg Inc. had the following transactions.

a.	Oct. 1 Sold $23,000 of merchandise on account, 2/10, n/30 to McCormick Industries.
b.	Nov. 1 Received a $23,000, 90-day, 11% note from McCormick Industries to settle its $23,000 unpaid balance.
c.	Dec. 31 Accrued interest on the note.
d.	Jan. 31 Received the interest on the notes maturity date.
e.	Jan. 31 Received the principal on the notes maturity date.

Required:

Prepare the required journal entries. (Round your answer to the nearest whole dollar amount. If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)