Record the following transactions for Icke Ice Co. in the general journal


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May 1 Received a $10,500, one-year, 10 percent note on account from Paul’s Hamburger

Dec. 31 Accrued interest on the note

Dec. 31 Closed the interest revenue account


May 1 Received principal plus interest on the note (No interest has been accrued in 2003.)

At December 31, 2004, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $12,000.

Prepare the entry to record the sales transactions and related taxes for each client

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