Monty Ltd. had the following select transactions. May. 1, 2017 Accepted Crane plcs 12-month, 10% note in settlement of a 44,400 account receivable. July 1, 2017 Loaned 53,400 cash to Sam Howard on a 9-month, 8% note. Dec. 31, 2017 Accrued interest on all notes receivable. Apr. 1, 2018 Sam Howard dishonored its note; Monty expects it will eventually collect. May. 1, 2018 Received principal plus interest on the Crane note. Prepare journal entries to record the transactions. Monty prepares adjusting entries once a year on December 31. (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually. Do not round intermediate calculations.)