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\% note due June 30 for a $22,400 company loan. Feb.1 One of Foress's customers, Sarson Inc, who owed $5,400 settled their account by signing a three-month, 4% 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.)