On March 1, 2022, Ridham Bhalla purchased a suit at Moores Clothing Store. The suit cost   $350 and Ridham used his Moores credit card. Credit terms are 24% interest rate per year and payment is due n/30 (without charging interest). On April 30, 2022, Ridham had not yet made his payment. What journal entry should Moores make on April 30, 2022?

STV Company accepts from UVW Company a $20,000, 3-month, 7% note receivable in settlement of UVW's account receivable with STV. Interest is due at maturity of the note. What journal entry is made by STV at maturity of the note (assuming it is honoured)?