The interest accrued to 31 December 2019 on notes receivable is composed of the following: Platteville Plumbers, 12%, 6 months, due March 31, 2020 $1,350 Bilder Construction, 14%, 6 months, due June 14,2020 295 Beverlys Building, 12%, 6 months, due June 26, 2020 23 Total $1,668 Note that the balance in notes receivable account of $45,000 that appeared on the trial balance on November 30, 2019 is a note receivable from Platteville Plumbers.

prepare adjusting entry as on 31 dec 2019