Dillion Company has the following transactions related to notes receivable during 2022. Oct. 1 Exchanged Goforth Inc.s $5,000 accounts receivable for a 2-year, 5% note. Dec. 31 Accrued interest revenue on the note receivable. Journalize the transactions for Dillion Company (round to the nearest dollar). (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.)