Loan made - entry is
Cash xxxx (credit)
N/R xxxx (debit)

Payment received - entry is
Cash rcvd xxxx (debit)
Int Inc xxxx (credit)
N/R xxxx (credit)

Fees incurred for late payments (tacked onto original note)
N/R xxxx (debit)
Fees xxx (credit -what type of account is this - income -?- this has not been collected yet... )

Thanks for any assistance anyone can provide