Record the following transactions for Conando Co. in the general journal.

2012

May

1

Received a $7,500, 1 year, 10% note in exchange for Andy Richter’s

outstanding accounts receivable.

Dec.

31

Accrued interest on the Richter note.

2013

Closed the interest revenue account.

May

1

Received principal plus interest on the Richter note. (No interest has been accrued in 2013.)