Vandiver Company had the following select transactions.

Apr.	1,	2017		Accepted Goodwin Companys 12-month, 14% note in settlement of a $63,000 account receivable.
July	1,	2017		Loaned $65,000 cash to Thomas Slocombe on a 9-month, 12% note.
Dec.	31,	2017		Accrued interest on all notes receivable.
Apr.	1,	2018		Received principal plus interest on the Goodwin note.
Apr.	1,	2018		Thomas Slocombe dishonored its note; Vandiver expects it will eventually collect.

Notes Receivable Accounts Receivable Notes Receivable Cash 12/31/17 Interest Receivable Interest Revenue (To record interest at 14%.) 12/31/17 Interest Receivable Interest Revenue (To record interest at 12%.) 4/1/18 Cash Notes Receivable 4/1/18 Cash Notes Receivable Interest Revenue Interest Receivable (To record principal plus interest on the Goodwin note.) DIOD DIO. DINI LODI 4/1/18 Accounts Receivable Notes Receivable Interest Revenue Interest Receivable