1.) June 24 - Received a short term note receivable

A 15%, 60-day note receivable for $13,280.00 was accepted from customer Ralph E. Morales (11150) as payment in full for invoice SF138 dated May 25.

2.) June 24 - Record the sale of a completed job

JOB 32 was delivered to the job site of Bestline, Incorporated (10650) and the sale was charged to the customers account. Maverick Manufacturing sales invoice SF149 lists $47,800.00 as the sales price for JOB 32.

What are the journal entries for these transactions?