Atalas Company had the following balances on its balance sheet as at December 31, 2021: Current assets: Cash Accounts Receivable Allowance for doubtful Accounts Interest Receivable $420,000 448,888 (58,000) Notes Receivable Additional information: 29,000 460,000 1. The notes receivable account consists of two notes, a $100,000 note and a $360,000 note. The $100,000 note is dated October 20, 2021, with principal and 7.5% interest payable on April 18, 2022. The $360,000 note is dated March 31, 2021, with principal and 10% interest payable on March 26, 2022. 2. During 2022, sales revenue totaled $2,120,000, $1,980,000 cash was collected from customers, and $41,000 in accounts receivable were written off. All sales are made on a credit basis. Bad debt expense is recorded at year-end by adjusting the allowance account to an amount equal to 8% of year-end gross accounts receivable. Required: A. Calculate the total interest revenue that should appear on the 2022 income statement from the two notes above B. Complete the two journal entries below during the maturity of each of the notes assuming the notes are honored