Chin Exporters sold goods to SW Electronics for HK$50,000 on October 1,2022 , accepting SW Electronics' HK $50,000, 6-month, 10% note. Prepare Chin's annual adjusting entries on October 1 and December 31, 2022, and its April 1, 2023 entry for the collection of the note and interest. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)