On May 1, 2021, AAA loaned $ 100,000 to XYZ in exchange for a 5-year note with interest at 14% per annum payable quarterly on July 31, October 31, January 31, and April 30. During 2021, AAA received interest payments on July 31 and October 31. The company closes books on December 31 of each year. Assuming that the corresponding adjustments were made in December 2021, present the journal entry that AAA will make on January 31, 2022 in relation to this loan