The following selected transactions were completed by Interlocking Devices Co., a supplier of zippers for clothing: 20Y7 Dec. 7. Received from Unitarian Clothing and Bags Co., on account, a $48,000, 60-day, 7% note dated December 7. Dec. 31. Dec. 31. 20Y8 Recorded an adjusting entry for accrued interest on the note of December 7. Recorded the closing entry for interest revenue. Feb. 5. Received payment of note and interest from Unitarian Clothing & Bags Co. Journalize the entries to record the transactions. Assume 360 days in a year. If an amount box does not require an entry, leave it blank. Assume February has 28 days in 2018 If required, round the interest to the nearest cent. 2017, Dec. 7 Notes Receivable 48,000 Accounts Receivable-Unitarian Clothing and Bags Co. 48,000 Dec. 31 Interest Receivable Interest Revenue 224 224 Dec. 31 Interest Revenue Retained Earnings 20Y8, Feb. 5 Cash Notes Receivable Interest Receivable Interest Revenue 224 224