Answer:
The journal entry is shown below:
Explanation:
The journal entry is as follows
On January 15
Accounts receivable  	$5,356
       To Note receivable    	$5,200
        To Interest revenue    $26
        To Interest receivable    $130
(Being cash received in respect of note receivable, interest accrual is recorded)
The computation of interest receivable is shown below:
= Principal × rate of interest × number of days ÷ (total number of days in a year)  
= $5,200 × 12% × (75 days ÷ 360 days)
= $130
The 75 days is counted from October 17 to December 31
And, the total amount is 
 = Principal × rate of interest × number of days ÷ (total number of days in a year)  
= $5,200 × 12% × (90 days ÷ 360 days)
= $156