Co.sold J.Co.merchandise $5000onacc.J was able to pay $1200.They agreed,remaining balance with 6mnt%13 int rat?

McNamee Juices sells products in the health food industry.McNamee sold Jonny Mac merchandise for $5000 on account. Jonny Mc run into a cash crunch and was able to pay only $1200 in the prescribed period. Both parties agreed to satisfy the remaining balance with a 6 month note, at 13% interest, all payable at the end of the note. Please record the appropriate journal entry establishing the note on McNamee's books