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

2017
Dec. 10.	Received from Unitarian Clothing & Bags Co., on account, a $66,000, 90-day, 8% note dated December 10.
Dec. 31.	Recorded an adjusting entry for accrued interest on the note of December 10.
Dec. 31.	Recorded the closing entry for interest revenue.
2018
Mar. 10.	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. 10	Accounts Receivable-Unitarian Clothing &Bags Co.Allowance for Doubtful AccountsBad Debt ExpenseCashInterest ReceivableNotes ReceivableNotes Receivable	Notes Receivable
	Accounts Receivable-Unitarian Clothing and Bags Co.Allowance for Doubtful AccountsBad Debt ExpenseCashNotes PayableNotes ReceivableAccounts Receivable-Unitarian Clothing and Bags Co.		Accounts Receivable-Unitarian Clothing and Bags Co.
2017, Dec. 31-Adjusting	CashInterest PayableInterest ReceivableInterest RevenueNotes ReceivableUnearned InterestInterest Receivable	Interest Receivable
	CashInterest PayableInterest ReceivableInterest RevenueNotes ReceivableUnearned InterestInterest Revenue		Interest Revenue
2017, Dec. 31-Closing	CashIncome SummaryInterest PayableInterest ReceivableInterest RevenueNotes ReceivableInterest Revenue	Interest Revenue
	CashIncome SummaryInterest ExpenseInterest PayableInterest ReceivableNotes ReceivableIncome Summary		Income Summary
2018, Mar. 10	Accounts ReceivableAllowance for Doubtful AccountsCashInterest ReceivableInterest RevenueNotes ReceivableCash	Cash	Cash
	Allowance for Doubtful AccountsBad Debt ExpenseCashInterest PayableNotes PayableNotes ReceivableNotes Receivable	Notes Receivable	Notes Receivable
	Allowance for Doubtful AccountsBad Debt ExpenseCashInterest ExpenseInterest ReceivableUnearned InterestInterest Receivable	Interest Receivable	Interest Receivable
	Allowance for Doubtful AccountsBad Debt ExpenseCashInterest ExpenseInterest PayableInterest RevenueInterest Revenue