Journalize the following transactions for Tammy Company:
Sept. 1 Sold $3,500 of merchandise to Jim on account.
Oct. 1 Exchanged Jim's account receivable for a four-month, 8% note for $3,500.
Dec. 31 Recorded accrued interest on Jim's note (round to nearest dollar).
Feb. 1 Jim paid off his note with interest (round to nearest dollar).