Use the following to answer questions $13-15$

On $1-1,2022$ Sajeda Sweets sold $$240,000$ of goods and accepted Samer's $$240,00010\%$;$2$ years note receivable in exchange. Assuming $11\%$ approximates the market rate of return.

$13.$ Prepare Sajeda's journal entry for the initial transaction on $1-1,2022.$

$14.$ Prepare the journal entry to recognize the interest for the first year $2022$