Harborline Supply accepted a note from a customer. Its year-end is December 31.
| Date | Event |
|---|
| November 1, 2026 | Accepted a $24,000, 3-month, 8% note receivable from a customer to settle their account. |
| December 31, 2026 | Accrued interest on the note. |
| February 1, 2027 | Collected the note in full plus all interest. |
Required: Prepare the journal entries for accepting the note, the December 31 interest accrual (2 months), and the February 1 collection (principal plus 3 months’ interest).