Lissie Company had the following select transactions.

Apr.1, 2012 Accepted Goulding Company's 1-year, 12% note in settlement of a $25,000 account receivable.

July1, 2012 Loaned $15,000 cash to Jenny Lewis on a 9-month, 10% note.

Dec. 31, 2012 Accrued interest on all notes receivable.

Apr.1, 2013 Received principal plus interest on the Goulding note.

Apr.1, 2013 Jenny Lewis dishonored its note: Lissie expects it will eventually collect.

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