Honestly you should answer this one yourself it seems like a question that contains your own answer
        
             
        
        
        
Answer:
The correct answer is Chunking
Explanation:
 
        
             
        
        
        
Answer and Explanation:
The journal entries are shown below:
1. Interest Receivable $300($36,000 ×  10% x 30 ÷ 360)  
          To Interest Revenue $300
(Being accrued interest revenue is recorded)
2. Cash $36,450
           To Interest Receivable A/c $300
           To Interest Revenue A/c $150 ($36,000 ×  10% x 15 ÷ 360)    
           To Notes Receivable A/c $36000
(Being note maturity date it is honoured is recorded)