5. Hakan Corporation, whose fiscal year ended December 31, 2022, completed the following transactions involving notes receivable: December 1 Accepted 50,000 promissory note from Yilmaz Corporation for the sale of equipment for 50,000. Equipment cost 60,000 and has an accumulated depreciation of 12,000. Interest is in addition to the face value, at the rate of 6 percent. December 31 Made the end-of-year adjusting entry to accrue interest expense. (Round to the nearest kuru.) January 31 Received the payment for the note plus interest due. (Round to the nearest kuru.) Required: a. Prepare Hakan's journal entries for notes receivable and Yilmaz's notes payable transactions Accrued Interest on June 30: , Accrued Interest on Jan 31