Company A sold inventory on January 2, 2021 on the following terms: Interest of 3% payable on December 31 of each year for four years with the principal amount of $2,250,000 payable on December 31, 2024. The cash price of the inventory would have been $1,980,000. The entry to record the transaction was to debit Notes Receivable and credit revenue the $2,250,000. The interest payment of $67,500 was received on December 31 and credited to revenue. Required: Prepare the adjusting journal entries to adjust the notes receivable/revenue account at December 31, 2021.