Pronghorn Ltd. had the following select transactions. May 1, 2017 July 1, 2017 Dec. 31, 2017 Apr. 1, 2018 May 1, 2018 Accepted Crane plc's 12-month, 14% note in settlement of a 21,600 account receivable. Loaned 30,600 cash to Sam Howard on a 9-month, 12% note. Accrued interest on all notes receivable. Sam Howard dishonored its note; Pronghorn expects it will eventually collect. Received principal plus interest on the Crane note. Prepare journal entries to record the transactions. Pronghorn prepares adjusting entries once a year on December 31. (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually. Do not round intermediate calculations.) Date Account Titles and Explanation Debit Credit (To record interest accrued on Crane Company's note receivable.) (To record interest accrued on Sam Howard's note receivable.) (To record interest accrued on Crane Company's note receivable.) (To record interest accrued on Sam Howard's note receivable.)