Samberg Incorporated had the following transactions.

October 1 Sold $18,500 of merchandise on account, 2/11, n/30 to McCormick Industries.

November 1 Received a $18,500, 90-day, 11% note from McCormick Industries to settle its $18,500 unpaid balance.

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

January 31 Received the interest on the notes maturity date.

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.)