On December 31,2023 , Triptan Industries recorded an adjusting entry for $18,000 of accrued interest revenue. On January 15,2024 , the company received interest payments in the amount of $30,000. Assuming Tripeak Industries uses reversing entries, prepare the 2023 and 2024 journal entries for these interest transactions. First, record the adjusting entry to accrue the interest revenue. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.)