The Birch Group has the following transactions related to notes receivable during 2019.

Notes Receivable include the following:

Date		Maker		Face Value		Term			Interest Rate
Oct. 1		Lauralie, Inc.		$16,000		1-yr			10%
Dec. 11		Smallwood, Inc.		6,750		90 days			8%
Dec. 16		Lance Corp.		6,400		6 months			9%

Accrue interest revenue as of December 31, 2019 on all notes receivable. Record your results as journal entries.

(Interest is computed using 360 days)