Journalizing card sales, note receivable transactions, and accruing interest Marathon Running Shoes reports the following:

2012

 

May 4

Recorded Estate credit card sales of $107,000, net of processor fee of 3%.

Sep 1

Loaned $17,000 to Jean Porter, an executive with the company, on a one year, 15% note.

Dec 31

Accrued interest revenue on the Porter note.

2013

 

Sep 1

Collected the maturity value of the Porter note.

Requirement

1. Journalize all entries required for Marathon Running Shoes.