Liam Byrne borrowed Php 1,500,000 at 3% interest from Erik Torsten on July 1, 2022, the promissory note states that Liam is to pay the principal plus any accrued interest after a year. 3 months after, Liam once again borrowed money, this time amounting to Php 750,000 from Kirra Foster. It was agreed upon that the payment of both principal and interest for this loan will be after 6 months from the date of loan, as stated in the provided promissory note.

1. How much is Liam Byrnes adjusted notes payable on December 31, 2022?

2. How much is Erik Torstens adjusted interest income on December 31, 2022?

3. How much is Kirra Fosters adjusted interest receivable on December 31, 2022?

4. How much is Liam Byrnes adjusted interest expense on December 31, 2022?