Splish Brothers Company had the following select transactions.

Apr.	1, 2022		Accepted Goodwin Companys 12-month, 6% note in settlement of a $41,000 account receivable.
July	1, 2022		Loaned $22,000 cash to Thomas Slocombe on a 9-month, 11% 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; Splish Brothers expects it will eventually collect.

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