Splish Inc. had the following long-term receivable account balances at December 31, 2024. Transactions during 2025 and other information relating to Splish's long-term receivables were as follows. 1. The $1,500,000 note receivable is dated May 1,2024 , bears interest at 9%, and represents the balance of the consideration received from the sale of Splish's electronics division to New York Company. Principal payments of $500,000 plus appropriate interest are due on May 1, 2025, 2026, and 2027. The first principal and interest payment were made on May 1, 2025. Collection of the note installments is reasonably assured. 2. The $406,600 note receivable is dated December 31,2024 , bears interest at 8%, and is due on December 31,2027 . The note is due from Sean May, president of Splish Inc. and is collateralized by 10,165 shares of Splish's common stock. Interest is payable annually on December 31, and all interest payments were paid on their due dates through December 31, 2025. The quoted market price of Splish's common stock was \$47 per share on December 31, 2025. 3. On April 1, 2025, Splish sold a patent to Pennsylvania Company in exchange for a $123,000 zero-interest-bearing note due on April 1, 2027. There was no established exchange price for the patent, and the note had no ready market. The prevailing rate of interest for a note of this type at April 1, 2025, was 13%. The present value of $1 for two periods at 13% is 0.783 (use this factor). The patent had a carrying value of $49,200 at January 1,2025 , and the amortization for the year ended December 31,2025 , would have been $9,840. The collection of the note receivable from Pennsylvania is reasonably assured. 4. On July 1,2025 , Splish sold a parcel of land to Splinter Company for $200,000 under an installment sale contract. Splinter made a $60,000 cash down payment on July 1,2025 , and signed a 4-year 12% note for the $140,000 balance. The equal annual payments of principal and interest on the note will be $45,125 payable on July 1,2026 , through July 1,2029 . The land could have been sold at an established cash price of $200,000. The cost of the land to Splish was $150,000. Circumstances are such that the collection of the installments on the note is reasonably assured. Prepare a schedule showing the current portion of the long-term receivables and accrued interest receivable that would appear in Splish's balance sheet at December 31, 2025. (Round answers to 0 decimal places, e.g. 5,129.) Prepare a schedule showing interest revenue from the long-term receivables that would appear on Splish's income statement for the year ended December 31, 2025. (Round answers to 0 decimal places, e.g. 5,125.)