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Muller Company loaned $4000 to a customer and received an interest bearing note (i.e., interest stated separately) with a face amount of $4,000 and a stated interest rate of 8% on August 1, 2007. The note carried a one-year term. The journal entry to record the interest on December 31, 2007 -- assuming the company adjusts its books once a year would include a debit to _________________ and a credit to _______________ for _____________.

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