On June$30,2023,$ Hinton Company received $$$$48$ comma $000$ from Bursboro Finance Inc. in exchange for a promissory note. The terms of the note required Hinton to repay Bursboro on June$30,2025,$ the principal amount plus interest at $8\%$ per annum compounded$$ semi$-$annually. Due to financial$$ difficulties, Hinton could not make the repayment as scheduled. On June$30,2025,$ Bursboro agreed to extend the terms of repayment by one year to June$30,2026.$However$,$ accounting staff at Bursboro was unaware of the change in repayment terms and did not record the effects of the note restructuring during $2025.$ The error was discovered on June$30,2026,$ when Hinton paid Bursboro $$$$56$ comma $153$ in fulfillment of the terms of the restructured note. Bursboro has a December $31$ year$-$end date. No interest had been accrued between the original repayment date and the extended repayment date.

Required

Record any adjusting journal entries necessary to correct the error in Bursboro$\text{'}$s accounting for the note receivable from Hinton Company.