On July 1,2025, Culver Equipment Company sold a fishing boat to James Brothers Yatching Inc. In lieu of a cash payment James Brothers Yachting gave Culver a 3-year, $190,000,8% note (a realistic rate of interest for a note of this type). The note required interest to be paid annually on July 1. Culver's financial statements are prepared on a calendar-year basis. Assuming James Brothers Yatching fulfills all the terms of the note, prepare the necessary journal entries for Culver Equipment Company for the entire term of the note. Assumes reversing entries were not made on January 1,2026, January 1, 2027, and January 1, 2028. (Credit occount titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries. Record joumal entries in the order presented in the problem.) Interest Receivable Interest Revenue: 12/31/2026v Interest Receivable Interest Revenue 12/31/2026 Cash \begin{tabular}{l} \hline 7/1/2025 \\ 12/31/2025 \\ 7/1/2026 \\ 12/31/2026 \\ 7/1/2027 \\ 12/31/2027 \\ 7/1/2028 \\ \hline \end{tabular} Interest Receivable 15200 Interest Revenue 7600 7600 7600 \begin{tabular}{|r|} \hline 10 \\ \hline \end{tabular} \begin{tabular}{|} \hline 15200 \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline \end{tabular} \begin{tabular}{r} \\ \\ \\ \\ \\ \\ \hline \end{tabular} Interest Receivable 12/31/2026 Cash 15200 Interest Receivible: \begin{tabular}{r} 7600 \\ \hline 7600 \\ \hline \end{tabular} 7/1/2027 is titerest Recelvable 7/1/202512/31/20257/1/202612/31/2026711/202712/31/20277/1/2028 Intriest Revenie (To record the collection of intrest)