On May 1,2022 , Tabor Company received an $7,400 note from a customer in settlement of an $7,400 account receivable from that customer. The note bore interest at the rate of 12\% per annum, and the note plus interest was payable April 30, 2023. Required: Use the horizontal model to show the effects (+ for addition and - for subtraction) of each of these transactions and adjustments: a. Receipt of the note on May 1, 2022. b. The accrual of interest at December 31, 2022. c. The collection of the note and interest on April 30, 2023