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These transaction took place for Wildhorse Co. during the years 2021 and 2022. 2021 May 1 Received a $22,400, 1-year, 9% note in exchange for

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These transaction took place for Wildhorse Co. during the years 2021 and 2022. 2021 May 1 Received a $22,400, 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 occount titles are automatically indented when the amount is entered. Do not indent Account Titles and Explanation Date 2021 Debit 2022

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