E9-12 Singletary Company had the following select transactions. 2008 Apr. 1, 2008 Accepted Wilson Company's 1-year, 12% note in settlement of a $20,000 account receivable. July 1, 2008 Loaned $25,000 cash to Richard Dent on a 9-month, 10% note. Dec. 31, 2008 Accrued interest on all notes receivable. Apr. 1, 2009 Received principal plus interest on the Wilson note. Apr. 1, 2009 Richard Dent dishonored its note; Singletary expects it will eventually collect. Instructions Prepare journal entries to record the transactions. Singletary prepares adjusting entries once a year on December 31. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2.)