TCO B) Adjusting Entries: Data relating to the balances

(TCO B) Adjusting Entries: Data relating to the balances of various
accounts affected by adjusting or closing entries appear below. (The
entries which caused the changes in the balances are not given.) You are
asked to supply the missing journal entries which would logically
account for the changes in the account balances. Interest receivable at
1/1/1X was $5,000. During 201X cash received from debtors for interest
on outstanding notes receivable amounted to $8,000. The 201X income
statement showed interest revenue in the amount of $10,900. You are to
provide the missing adjusting entry that must have been made, assuming
reversing entries are not made. For each journal entry write Dr. for
debit and Cr. for credit.