The following transactions took place for Parkells Grocery.

Jan. 1	Loaned $52,000 to a company cashier and received back a one-year, 9 percent note.
June 30	Accrued interest on the note.
Dec. 31	Received interest and principal on the note. (No interest has been recorded since June 30.)

Required: Prepare the journal entries that Parkells Grocery would record for the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)