On May $1,2022,$ Tabor Company received an $$21,000$ note from a customer in settlement of an $$21,000$ account receivable from that customer. The note bore interest at the rate of $9\%$ per annum, and the note plus interest was payable April $30,2023.$

Required:

Use the horizontal model to show the effects $(+$ for addition and $-$ for subtraction$)$ of each of these transactions and adjustments:

a$.$ Receipt of the note on May $1,2022.$

b$.$ The accrual of interest at December $31,2022.$

c$.$ The collection of the note and interest on April $30,2023.$

$\backslash$table$[[,$Transaction,Type of financial statement,Accounts,Amount$],[$a$.,,,,],[$a$.,,,,],[$b$.,,,,],[$b$.,,,,],[$c$.,,,,],[$c$.,,,,],[$c$.,,,,],[$c$.,,,,]]$