2 Lilley & Taylor, partners in an accounting practice, completed the following selected transactions: 2019 Oct. 31 Performed service for Berger Manufacturing Inc., receiving a $30,000, three-month, 5% note. Dec. 31 Made an adjusting entry to accrue interest on the Berger note. 2020 Jan. 31 Collected the Berger note. Feb. 18 Received a 90-day, 8%, $10,000 note from Emerson Ltd., on account. 19 Nov. 11 Dec. 31 Sold the Emerson note to a financial institution, receiving cash of $9,700. Loaned $20,000 cash to Diaz Insurance Agency, receiving a 90-day, 9% note. Accrud the interest on the Diaz note. REQUIREMENTS: Record the transactions in Lilley & Taylor's Journal. Round interest amounts to the nearest dollar. Date Details Amt(Dr) Amt (Cr)