I'm not sure if any of my answers are correct, I get the feeling that they're not, but I haven't submitted them yet as I only get 2 attempts.

Prepare the long-term receivables section of Whispering' balance sheet at December 31, 2025. (Round answers to 0 decimal places, e.g. 5,125.) Prepare a schedule showing the current portion of the long-term receivables and accrued interest receivable that would appear in Whispering' balance sheet at December 31. 2025. (Round answers to 0 decimal olaces. e.q. 5,129. Prepare a schedule showing interest revenue from the long-term receivables that would appear on Whispering' income statement for the year ended December 31, 2025. (Round answers to 0 decimal places, e.g. 5,125.) Whispering Inc. had the following long-term receivable account balances at December 31,2024 : Transactions during 2025 and other information relating to Whispering' long-term receivables were as follows: 1. The $6,000,000 note receivable is dated July 1,2023 , bears interest at 8%, and represents the balance of the consideration received from the sale of Whispering' green division to California Company. Principal payments of $1,000,000 plus appropriate interest are due on July 1, 2024, through 2029. Principal and interest payment was made on July 1, 2024 and 2025. Collection of the note installments is reasonably assured. 2. The $662,000 note receivable is dated October 1,2024 , bears interest at 6%, and is due on October 1,2028 . The note is due from the president of Whispering Inc and is collateralized by 20,000 shares of Whispering' common stock. Interest is payable annually on October 1, and all interest payments were paid on their due dates through December 31, 2025. The quoted market price of Whispering' common stock was $46 per share on December 31, 2025. 3. On April 1,2025, Whispering sold a patent to Porto Company in exchange for a $268,000 zero-interest-bearing note due on April 1, 2028. There was no established exchange price for the patent, and the note had no ready market. The prevailing rate of interest for a note of this type at April 1,2025, was 13\%. The present value of $1 for three periods at 13% is 0.693 . The patent had a carrying value of $10,720 at January 1, 2025, and the amortization for the year ended December 31, 2025, would have been $1,072. The collection of the note receivable from Porto is reasonably assured. 4. On March 1,2025, Whispering sold a parcel of excess land to SizeCo for $143,200 under an installment sale contract. SizeCo made a $28,640 cash down payment on March 1, 2025, and signed a 4-year 10% note for the $114,560 balance. The equal annual payments of principal and interest on the note will be $36,140 payable on March 1, 2026, through March 1, 2029. The land could have been sold at an established cash price of $153,200. The cost of the land to Whispering was $58,200. Circumstances are such that the collection of the installments on the note is reasonably assured. Prepare the long-term receivables section of Whispering' balance sheet at December 31, 2025. (Round answers to 0 decimal places, e.g. 5,125.) Prepare a schedule showing the current portion of the long-term receivables and accrued interest receivable that would appear in Whispering' balance sheet at December 31. 2025. (Round answers to 0 decimal olaces. e.q. 5,129. Prepare a schedule showing interest revenue from the long-term receivables that would appear on Whispering' income statement for the year ended December 31, 2025. (Round answers to 0 decimal places, e.g. 5,125.) Whispering Inc. had the following long-term receivable account balances at December 31,2024 : Transactions during 2025 and other information relating to Whispering' long-term receivables were as follows: 1. The $6,000,000 note receivable is dated July 1,2023 , bears interest at 8%, and represents the balance of the consideration received from the sale of Whispering' green division to California Company. Principal payments of $1,000,000 plus appropriate interest are due on July 1, 2024, through 2029. Principal and interest payment was made on July 1, 2024 and 2025. Collection of the note installments is reasonably assured. 2. The $662,000 note receivable is dated October 1,2024 , bears interest at 6%, and is due on October 1,2028 . The note is due from the president of Whispering Inc and is collateralized by 20,000 shares of Whispering' common stock. Interest is payable annually on October 1, and all interest payments were paid on their due dates through December 31, 2025. The quoted market price of Whispering' common stock was $46 per share on December 31, 2025. 3. On April 1,2025, Whispering sold a patent to Porto Company in exchange for a $268,000 zero-interest-bearing note due on April 1, 2028. There was no established exchange price for the patent, and the note had no ready market. The prevailing rate of interest for a note of this type at April 1,2025, was 13\%. The present value of $1 for three periods at 13% is 0.693 . The patent had a carrying value of $10,720 at January 1, 2025, and the amortization for the year ended December 31, 2025, would have been $1,072. The collection of the note receivable from Porto is reasonably assured. 4. On March 1,2025, Whispering sold a parcel of excess land to SizeCo for $143,200 under an installment sale contract. SizeCo made a $28,640 cash down payment on March 1, 2025, and signed a 4-year 10% note for the $114,560 balance. The equal annual payments of principal and interest on the note will be $36,140 payable on March 1, 2026, through March 1, 2029. The land could have been sold at an established cash price of $153,200. The cost of the land to Whispering was $58,200. Circumstances are such that the collection of the installments on the note is reasonably assured