Splish Brothers Inc. has the following transactions related to notes receivable during 2022.

Oct.		1		Exchanged Goforth Inc.s $12,000 accounts receivable for a 2-year, 8% note.
Dec.		31		Accrued interest revenue on the note receivable.

Journalize the transactions for Splish Brothers Inc. (round to the nearest dollar). (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
Oct. 1Dec. 31	Enter an account title to record a cash loan on December 1	Enter a debit amount	Enter a credit amount
	Enter an account title to record a cash loan on December 1	Enter a debit amount	Enter a credit amount
Oct. 1Dec. 31	Enter an account title to record sales on account on December 16	Enter a debit amount	Enter a credit amount
	Enter an account title to record sales on account on December 16	Enter a debit amount	Enter a credit amount