Sweetwater Ltd. sells merchandise on April 1, 2023, to Red River Enterprises in return for a 12-moth, 11%, $9600 note, with interest due at maturity. The company uses a perpetual inventory system and the cost of the inventory sold was $5760. Sweetwater has a December 31 year end and adjusts its accounts annually. Prepare the journal entries that Sweetwater will record to this note from April 1, 2023, until the note matures on March 31, 2024