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 account titles are automatically indented when the amount is entered. Do not indent manually. Date Account Titles and Explanation Debit Credit 2021 May 1 Notes Receivable 22400 Accounts Receivable 22400 Dec. 31 Interest Receivable 1344 Interest Revenue 1344 2022 May 1 Cash 24416 Notes Receivable 22400 Interest Receivable 1344 Interest Revenue 672