On April 15, 2015, Sampson Consulting provides services to a customer for $92,000. To pay for the services, the customer signs a three-year, 9% note. The face amount is due at the end of the third year, while annual interest is due each april 15. [Hint: Because the note is accepted during the middle of the month, Sampson plans to recognize one-half month of interest revenue in April 2015, and one-half month of interest revenue in April 2018.]

Record the adjusting entry for interest receivable as of December 31, 2015.

Record the receipt of annual interest as of April 15, 2016.

Record the adjusting entry for interest receivable as of December 31, 2016

Record the receipt of annual interest as of April 15, 2017.

Record the adjusting entry for interest receivable as of December 31, 2017.