These transactions took place for Renda Co.

2011

May, 1

Received a $5,000, 1-year, 6% note in exchange for an outstanding account receivable from S. Dorsey.

Dec., 31

Accrued interest revenue on the S. Dorsey note.

2012

May, 1

Received principal plus interest on the S. Dorsey note. (No interest has been accrued since December 31, 2011.)

Instructions

Record the transactions in the general journal.