Assume that part of accounts and other receivables on Thompson Toys' February $2,2010,$ balance sheet is comprised of $$43,225,000$ of notes receivable. Two notes make up the amount. The first note has a face value of $$30,000,000$ and bears interest at $7$ percent for $90$ days. The second note has a face value of $$13,225,000$ and bears interest at $9$ percent for $120$ days. Record the journal entry for the collection of the $7$ percent note on May $3$ and the dishonor of the $9$ percent note on June $2.($Omit explanations; assume no interest had been accrued; amounts rounded to nearest dollar.$)$