The following selected transactions were completed by Interlocking Devices Co., a supplier of zippers for clothing: 2017 Dec. 7 Received from Unitarian Clothing & Bags Co., on account, a $34,500, 60-day, 12% 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. If no entry is required, simply skip to the next transaction. Refer to the Chart of Accounts for exact wording of