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

2015
Dec.	3	Received from Chicago Clothing & Bags Co., on account, a $36,000, 90-day, 6% note dated December 3.
	31	Recorded an adjusting entry for accrued interest on the note of December 3.
	31	Recorded the closing entry for interest revenue.
2016
Mar.	2	Received payment of note and interest from Chicago Clothing & Bags Co.

Journalize the entries to record the transactions. If no entry is required, simply skip to the next transaction. Be sure to include the year in the date for the entries. Refer to the Chart of Accounts for exact wording of account titles.