At December 31, 2021, Pharoah Company had a five-month, 4%, $91,200 note receivable that was issued on October 1, 2021 Interest and principal are payable at maturity on March 1, 2022 Prepare the December 31, 2021, adjusting entry for accrued interest. (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 Dec. 31 (To accrue interest at year-end) 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) 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 decimal places, eg. 5,275.) Debit Credit Date Account Titles and Explanation Mar. 1 (To record collection of note and interest)