The following transactions took place for Parkers Grocery.

a.		Jan.		1		Loaned $51,000 to a cashier of the company and received back a one-year, 10 percent note.
b.		June		30		Accrued interest on the note.
c.		Dec.		31		Received interest on the note. (No interest has been recorded since June 30.)
d.		Dec.		31		Received principal on the note.

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.)