Shamrock Company had the following select transactions.

Apr.	1, 2022		Accepted Goodwin Companys 12-month, 7% note in settlement of a $38,000 account receivable.
July	1, 2022		Loaned $22,000 cash to Thomas Slocombe on a 9-month, 12% note.
Dec.	31, 2022		Accrued interest on all notes receivable.
Apr.	1, 2023		Received principal plus interest on the Goodwin note.
Apr.	1, 2023		Thomas Slocombe dishonored its note; Shamrock expects it will eventually collect.

Prepare journal entries to record the transactions. Shamrock prepares adjusting entries once a year on December 31

4/1/22 - Notes Receivable 38000 Accounts Receivable 38000 7/1/224 Notes Receivable 22000 Cash 22000 12/31/224 Interest Receivable Interest Revenue (To record interest accrued on Goodwin note) 12/31/22 Interest Receivable Interest Revenue (To record interest accrued on Thomas note) 4/1/23 Cash Notes Receivable 38000 Interest Receivable Interest Revenue (To record collection of Goodwin note and interest) 4/1/23 Accounts Receivable Notes Receivable 22000 Interest Receivable Interest Revenue