On November 1, 2021, Espresso Inc. accepted a three-month, 8%, $56,400 note from Macaron Inc. in settlement of its account. Interest is due on the first day of each month, starting December 1. Both companies' year ends are December 31. (a) Your answer is partially correct. Prepare all journal entries for Espresso over the term of the note. Assume that the note is collected in full on the maturity date. (List all debit entries before credit entries. Credit account titles are automatically indented when 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.) Date Account Titles and Explanation Debit Credit Prepare all journal entries for Espresso over the term of the note. Assume that the note is collected in full on the maturity date. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Nov. 1, 2021 Notes Receivable Accounts Receivable Dec. 1, 2021 Interest Receivable Notes Receivable Debit 56400 376 Jan. 1, 2022 Interest Receivable 376 Credit Jan. 1, 2022 Interest Receivable Feb. 1, 2022 Feb. 1.2022 Deferred Revenue Interest Receivable Deferred Revenue Cash Notes Receivable Interest Receivable 376 376 57528