Kingbird Company had the following select transactions.

Apr.	1, 2022		Accepted Goodwin Companys 12-month, 6% note in settlement of a $30,000 account receivable.
July	1, 2022		Loaned $15,000 cash to Thomas Slocombe on a 9-month, 10% note.
Dec.	31, 2022		Accrued interest on all notes receivable.
Apr.	1, 2023		Received principal plus interest on the Goodwin note.
Apr.	1, 2023		Thomas Slocombe dishonored its note; Kingbird expects it will eventually collect.

Prepare journal entries to record the transactions. Kingbird prepares adjusting entries once a year on December 31.