Record the following transactions in the journal of Seaview Supplies, which ends its accounting year on November 30:

Oct. 1 Lent $88,000 cash to Joe Lazarus on a one-year, 2 percent note.

Nov. 3 Sold goods to Highwater Inc., receiving a 100-day, 4 percent note for $3,162.50.

Cost of the goods was $2,000.00. Seaview uses a perpetual inventory system.

16 Received a $2,200, six-month, 8 percent note on account from STM Inc. when the receivable for that amount could not be paid on time.

30 Accrued interest revenue on all notes receivable.