Samberg Incorporated had the following transactions.

1. October 1 Sold $10,300 of merchandise on account, 2/9, n/30 to McCormick Industries.

2. November 1 Received a $10,300, 90-day, 9% note from McCormick Industries to settle its $10,300 unpaid balance.

3. December 31 Accrued interest on the note. (Round your answer to the nearest whole dollar amount.)

4. January 31 Received the interest on the notes maturity date.

5. January 31 Received the principal on the notes maturity date. (Round your answer to the nearest whole dollar amount.)

Required: Prepare the required journal entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

A. Record the entry of sale of merchandise on account to McCormick Industries.

B. Record the entry for acceptance of promissory note in exchange of accounts receivable from McCormick Industries.

C. Record the entry for interest accrued on promissory note received from McCormick Industries.

D. Record the entry for interest received, from McCormick Industries, on the note's maturity date.

E. Record the entry for payment received from McCormick Industries the principal on the note's maturity date.