The Tollowing selected transactions were completed by Interlocking Devices Co., a supplier or zippers Tor clothing: 20Y7 Dec. 7. Dec. 31. Received from Unitarian Clothing and Bags Co., on account, a $90,000, 60-day, 10% note dated December 7. Recorded an adjusting entry for accrued interest on the note of December 7. Recorded the closing entry for interest revenue. Dec. 31. 20Y8 Feb. 5. Received payment of note and interest from Unitarian Clothing & Bags Co. Journalize the entries to record the transactions. Assume 360 days in a year. If an amount box does not require an entry, leave it blank. Assume February has 28 days in 2018 If required, round the interest to the nearest cent. 2047, Dec. 7 90,000 Notes Receivable Accounts Receivable-Unitarian Clothing and Bags Co. 90,000 Dec. 31 Interest Receivable 592 Interest Revenue 592 x Dec. 31 Interest Revenue 592 X Retained Earnings 5,912 x 20Y8, Feb. 5 Cash 91,480 X Notes Receivable 90,000 Interest Receivable 592 X Interest Revenue 888 X