The following transactions have taken place for Steering Corporation. The company has a December 31 fiscal year end and Steering does not maintain a separate Allowance for Doubtful Notes Receivable account. 2021 May 1 Received a $4,800, 1-year, 9% note in exchange for an outstanding account receivable from S. Dolan. Interest is due at the maturity of the note. Nov. 1 Loaned $57,600 cash to B. Younger on a 4-month, 8% note. Interest is due at the end of each month. Nov. 30 Received the interest due from B. Younger. Dec. 31 Received the interest due from B. Younger. Dec. 31 Accrued interest income on notes receivable. 2022 Jan. 31 Feb. 28 May 1 Received the interest due from B. Younger. Younger also repaid 70% of the principal balance owing on the note at this time. Wrote off the balance of the B. Younger note as Younger has defaulted. Future payments are not expected. The interest due for the month of February was not collected. Received principal plus interest on the S. Dolan note. (No further interest has been accrued since December 31, 2021.) Record Steering's transactions in the general journal. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation (To record interest income) (To record accrued interest income) Debit Credit