The following selected transactions were completed by Interlocking Devices Co., a supplier of zippers for clothing:

20Y7
Dec.	7	Received from Unitarian Clothing & Bags Co., on account, a $36,000, 60-day, 6% note dated December 7.
	31	Recorded an adjusting entry for accrued interest on the note of December 7.
	31	Recorded the closing entry for interest revenue.
20Y8
Feb.	5	Received payment of note and interest from Unitarian Clothing & Bags Co.

Journalize the entries to record the transactions.