Blue Spruce Company had the following selected transactions.

Apr. $1,2027$ Accepted Sweet Acacia Company's $12-$month, $6\%$ note in settlement of a $$93,000$ account receivable.

July $1,2027$ Loaned $$94,800$ cash to Thomas Slocombe on a $9-$month, $10\%$ note.

Dec. $31,2027$ Accrued interest on all notes receivable.

Apr. $1,2028$ Received principal plus interest on the Sweet Acacia note.

Apr. $1,2028$ Thomas Slocombe dishonored its note; Blue Spruce expects it will eventually collect.

Prepare journal entries to record the transactions. Blue Spruce prepares adjusting entries once a year on December $31.($List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Do not round Intermediate calculations. Round final answers to $0$ decimal places, e$8.5,275.)$

$($To record note dishonored$)$