These transactions took place for Sheffield Corp.. 2021 May 1 Dec. 31 Received a $7,500, 12-months, 8% note in exchange for an outstanding account receivable from R. Stoney. Accrued interest revenue on the R. Stoney note. 2022 May Received principal plus interest on the R. Stoney note. (No interest has been accrued since December 31, 20213 Record the transactions in the general journal. The company does not make entries to accrue interest except at December 31. (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.)