Record the following transactions in the general journal:

Nov. 1 Loaned \(\$ 45,000\) cash to Larry Lenamon on a one-year, 9-percent note.

Dec. 3 Sold goods to Lofland, Inc., receiving a 90 -day, 12 -percent note for \(\$ 3,750\).

16 Received a \(\$ 2,000\), six-month, 12 -percent note on account from J. Baker.

31 Accrued interest revenue on all notes receivable.