In the Cogg Hill CAmping Practice Set on business paper #32, I''m am unsure of what amount to put. I know which accoutns to credit and debit. Do I put the whole amoutn within the persons account or do I have to do something with 12%... the actual statement on the document is - record the receipt of a 60-day, 12% note receivable from Mrs. K. Gragg in settlement of her account receivable.