Chang Supply has the following transactions related to notes receivable during the last 2 months of 2020. The company does not make entries to accrue interest except at December 31. 

Nov. 1 Loaned HK$300,000 cash to Manny Shin on a 12 month, 10% note. 

Dec. 11 Sold goods to Malcolm Inc., receiving a HK$67,500, 90-day, 8% note. 

         16 Received a HK$400,000, 180 day, 9% note in exchange for Joe Fernetti’s outstanding accounts receivable.
         31 Accrued interest revenue on all notes receivable.

Instructions
a. Journalize the transactions for Chang Supply. (Ignore cost of goods sold.)
b. Record the collection of the Shin note at its maturity in 2021.