These transaction took place for Pina Colada Corp. during the years 2021 and 2022. 2021 May 1 Received a $21,400, 1-year, 9% note in exchange for an outstanding account receivable from T. Foley. Dec 31 Accrued interest revenue on the T. Foley note. 2022 May 1 Received principal plus interest on the T. Foley note. (No interest has been accrued since December 31, 2021.) Record the transactions in general journal. (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 2021 2022