On November 1, 2021, Roger Inc. accepted a three-month, 11%, $70,800 note from Marshall 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.

Assume that, instead of honouring the note at maturity, Marshall dishonours it. Prepare the necessary journal entry on Roger's books at the maturity date, February 1, 2022, assuming that eventual collection of the note is (1) expected, and (2) not expected. Interest was last paid by Marshall on January 1.