On April 15, 2021, Sampson Consulting provides services to a customer for $94,000. To pay for the series, the customer signs a three-year, 12% 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 2021, and one-half month of interest revenue in April 2024) Required: 1. Record the acceptance of the note on April 15, 2021 2. Record the interest collected on April 15 for 2022 and 2023, and the adjustment for interest revenue on December 31, 2021 2022, and 2023 3. Record the cash collection on April 15, 2024 Prepare the journal entries for the above transactions. (Do not round Intermediate calculations. If no entry is required for a particular transaction/event, select "No Journal Entry Required in the first account field.) No Date April 15, 2021 General Journal Credit Notes Receivable Service Revenue Debit 94,000 94,00 2 December 31, 202 Interest Receivable Interest Revenue 1.410 1,410 X 3 April 15, 2022 Notes Receivable Interest Revenue December 31, 202. Interest Receivable Interest Revenue 5 April 15, 2023 Interest Payable Interest Revenue 6 December 31, 202 Interest Receivable Interest Revenue April 15, 2024 Interest Payable Interest Revenue Problem 5.4B Record transactions related to uncollectible accounts (LO5-4, 5-5) [The following information applies to the questions displayed below.) Facial Cosmetics provides plastic surgery primarily to hide the appearance of unwanted scars and other blemishes. During 2021, the company provides services of $396,000 on account. Of this amount, $46,000 remains uncollected at the end of the year. An aging schedule as of December 31, 2021, is provided below. Estimated Percent Uncollectible Age Group Not yet due 0-30 days past due 31-60 days past due More than 60 days past due Total Amount Receivable $26,000 9,600 6,600 $45.000 Answer is not complete. No 1 Debit Credit Date General Journal December 31, 202 Bad Debt Expense Allowance for Uncollectible Accounts