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These transactions took place for Glavine Co. 2013 May 1 Received a $5,100, 12-month, 9% note in exchange for an outstanding account receivable from S. Rooney. Dec. 31 Accrued interest revenue on the S. Rooney note. 2014 May 1 Received principal plus interest on the S. Rooney note. (No interest has been accrued since December 31, 2013.) Record the transactions in the general journal. The company does not make entries to accrue interest except at December 31.(Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,250.)