Selkirk Company obtained a $33,000 note receivable from a customer on January 1, 2021. The note, along with interest at 10%, is due on July 1, 2021. On February 28, 2021, Selkirk discounted the note at Unionville Bank. The bank's discount rate is 12%. Requlred: Prepare the journal entries required on February 28, 2021, to accrue interest and to record the discounting for Selkirk. Assume that the discounting is accounted for as a sale. (Do not round Intermedlete calculatlons. If no entry ls requlred for o trensaction/event, select "No journal entry requlred" in the flrst account fleld.)