what is the adjusting entry at the end of the year. Do i recognize the 15,000 on my cash disbursemnt Journal.

on december 30 2020, issued a $15,000 ACH payment to First American bank and trust for partial payments on the bank note, which included no payment for interest. the terms on the back of the bank note stipulate that prepayment can be made without early payment penality. for purpose of the year-end adjusting entry for the accrued interest that you will be making later, assume that this payment was not received by the bank until january 2, 2023.