On January 1, 2023, Ford received a promissory note from a customer as consideration in an inventory sale transaction. Ford recorded the sale, but it has not yet recorded the interest earned on the note during 2023. The 6%, $44,550 term note requires the customer to pay interest annually each January 1, 2024 through 2028. The relevant market rate of interest on the issue date was 10%. What is the journal entry?