Vandiver Company had the following selected transactions.

Apr. l, 2022    Accepted Goodwin Company's 12-month, 6% note in settlement of a $30,000 account receivable.
July 1, 2022    Loaned $25,000 cash to Thomas Slocombe on a 9-month, 10% note.
Dec. 31, 2022   Accrued interest on all notes receivable.
Apr. 1, 2023     Received principal plus interest on the Goodwin note.
Apr. 1, 2023     Thomas Slocombe dishonored its note; Vandiver expects it will eventually collect.

Prepare journal entries to record the transactions. Vandiver prepares adjusting entries once a year on December 31.