The following selected transactions were completed by Lupine Co., a supplier of elastic bands for clothing:
2006
Dec. 13 Received from Stout Co., on account, a $30,000, 120-day, 9% note dated December 13.
31 Recorded an adjusting entry for accrued interest on the note of December 13.
2007
Apr. 12 Received payment of note and interest from Stout Co.

Journalize the transactions.