12-9 Mexico Timeshare, Inc., has the following transactions related to notes receivable during the last two months of 2008: Nov. 1 Loaned $18,000 cash to Norma Hanson on a one-year, 10 percent note. Dec. 11 Sold goods to John Countryman, Inc., receiving a $6,750, ninety-day, 8 percent note. 16 Received a $4,000, six-month, 9 percent note in exchange for Bob Shabo's outstand- ing accounts receivable. 31 Accrued interest revenue on all notes receivable. Instructions (a) Journalize the transactions for Mexico Timeshare, Inc. (b) Record the collection of the Hanson note at its maturity in 2009.