Answer:
a.
1 July 2017  Notes receivable      $79000 Dr
                            Cash                           $79000 Cr
b.
31 Dec 2017  Interest receivable   $3950 Dr
                            Interest revenue        $3950 Cr
c.
30 June 2018  Interest receivable     $3950 Dr 
                               Interest Revenue       $3950 Cr
1 July 2018       Cash                             $7900 Dr
                              Interest receivable       $7900 Cr
d. 
1 July 2018   Cash                                   $79000 Dr
                              Notes receivable             $79000 Cr
Explanation:
a.
The receipt of note against issuing loan will cause a credit to cash against notes receivable.
b.
The interest from July to Dec 2017 relates to 2017. Following accrual principle it will be recorded as interest revenue and as it is not received so an asset Interest receivable will be debited.
The interest expense for 6 months is = 79000 * 0.1 * 6/12 = 3950
c.
First we will record the remaining interest on 30 June 2017. Remaining interest = 7900 - 3950 = 3950
Then we will debit cash on July 1 when interest is received and credit interest receivable to close the account.
d.
The cash will be debited and notes receivable account will be closed by crediting it.