Included in Larkspur Company's December 31 trial balance is a note receivable of $9,120. The note is a4-month,10% note dated October 1. Prepare Larkspur's December 31 adjusting entry to record $228of accrued interest, and the February 1 journal entry to record receipt of $9,424from the borrower. (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 0 for the amounts. Record journal entries in the order presented in the problem.