The following transactions took place for Parker$$s Grocery.

a$.$ January $1$ Loaned $$53,000$ to cashiers of the company and received back one$-$year, $8$ percent notes.

b$.$ June $30$ Accrued interest on the notes.

c$.$ December $31$ Received interest on the notes. $($No interest has been recorded since June $30.)$

d$.$ December $31$ Received principal on the notes.

Required:

Prepare the journal entries that Parker's 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.$)$