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The following selected transactions were completed by Interlocking Devices Co., a supplier of zippers for clothing: 20Y7 December 7. Received from Unitarian Clothing and Bags

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The following selected transactions were completed by Interlocking Devices Co., a supplier of zippers for clothing: 20Y7 December 7. Received from Unitarian Clothing and Bags Co., on account, a $66,000, 60-day, 8% note dated December 7. December 31 . Recorded an adjusting entry for accrued interest on the note of December 7. December 31. Recorded the closing entry for interest revenue

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