Foress inc. had the following transactions during $2022.$ Foress Inc. has a calendar year end and does not maintain a separate Allowance for Doubtful Notes Receivable account. Jan. $1$ An employee signad a $6-$month, $4\backslash \%$ note due June $30$ for a $\backslash (\backslash$$ $22,400\backslash )$ company loan. Feb$\mathrm{.}1$ One of Foress's customers, Sarson Inc, who owed $\backslash (\backslash$$ $5,400\backslash )$ settled their account by signing a three$-$month, $\backslash (4\backslash \%\backslash )$ note. Mar, $31$ Recorded accrued interest on all notes in preparation for issuance of quarterly financial statements. Apr. $30$ Sarson Inc. defaulted onits note. It is unlikely that Sarson will be able to pay the account. June $30$ The employee paid her note in full along with all outstanding interest: Prepare the appropriate journal entries. $($List all debit entries before credit entries, 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 O for the amounts.$)$