The following information are taken from the records of Shiena Cabalen Dental Clinic for the period January $1$ to December $31,2020$:

Interest

The note receivable of $120,000$ is a $12\%,360-$day note received on June $1,2020$ for services rendered.

Miscellaneous

Uncollected miscellaneous income as of December $31,2020,4,800.$

Commission

An amount of $235,000$ was received in $2020$ and recorded in the commission income account. It was discovered that an additional commission income of $47,000$ was not received yet as at December $31,2020.$

Please prepare the necessary adjusting entries.