Distance Running Shoes reports the following: 2016 May 4 Recorded credit card sales of $96.000, net of processor fee of 3% Ignore Cost of Goods Sold Sep 1 Loaned $23,000 to Jean Pinket, an executive with the company, on a one-year, 12% note Dec. 31 Accrued interest revenue on the Pinket note 2017 Sep. 1 Collected the maturity value of the Pinket note. Journalize all entries required for Distance Running Shoes (Record debits first, then credits. Select the explanation on the last line of the journal entry table) Date Accounts and Explanation Debit Credit Interest Receivable 2016 Dec 31 Interest Revenue Guest