Blue Spruce Corp. sold goods to Larkspur, Inc. for $22,000 on November 1, 2020, accepting Larkspur's $22,000, six-month, 6% note. Assume instead that Blue uses reversing entries. Prepare any appropriate reversing entry at January 1, 2021, and the May 1, 2021 entry for the collection of the note and 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. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit