Splish Brothers Company had the following select transactions. Apr. 1.2022 Accepted Goodwin Company's 12-month, 6% note in settlement of a $30,000 account receivable, July 1, 2022 Loaned $25,000 cash to Thomas Slocombe on a 9-month, 10% 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. (Credit Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit 4/1/22 Notes Receivable 30000 Accounts Receivable 30000 7/1/22 Notes Receivable Cash L 25000 25000 12/31/22 Interest Receivable 1350 Interest Revenue 1350 (To record interest accrued on Goodwin note) Interest Receivable 12/31/22 Interest Revenue (To record interest accrued on Thomas note) 4/1/23 Cash Notes Receivable Interest Receivable Date Account Titles and Explanation Debit Credit 4/1/22 Notes Receivable 30000 Accounts Receivable 7/1/22 Notes Receivable 25000 Cash 25000 12/31/22 Interest Receivable 1350 Interest Revenue 1350 (To record interest accrued on Goodwin note) 12/31/22 Interest Receivable 625 Interest Revenue (To record interest accrued on Thomas note) 4/1/23 Cash Notes Receivable Interest Receivable Interest Revenue (To record collection of Goodwin note and interest) Accounts Receivable 4/1/23 26875 Notes Receivable Interest Receivable Interest Revenue (To record the dishonor of Thomas note)