At December 31, 2021, Carla Vista Company had a five-month, 4%, $81,600 note receivable that was issued on October 1, 2021. Interest and principal are payable at maturity on March 1, 2022.

Prepare the January 1, 2022, reversing entry. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 1 (To record reversing entry) e Textbook and Media List of Accounts Prepare the March 1, 2022, entry to record the receipt of cash at maturity for the note. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Round answers to O decimal places, e.g. 5,275.) Date Account Titles and Explanation Debit Credit Mar. 1 (To record collection of note and interest) e Textbook and Media Lict of Account