At December 31, 2021, Sheridan Company had a five-month, 6%, $92,400 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 O for the amounts.) Date Account Titles and Explanation Dec. 31 (To accrue interest at year-end) eTextbook and Media List of Accounts Debit Credit 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 O for the amounts.) Date Account Titles and Explanation Jan. 1 (To record reversing entry) eTextbook and Media List of Accounts Debit Credit 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 O 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)