a.	Oct 1 - Sold $19,000 of merchandise on account, 10/1, n/30 to McCormick Industries.
b.	November 1 - Received a $19,000, 90 day, 10% note from McCormick Industries to pay off his $19,000 unpaid balance.
C.	December 31: Interest accrued on the promissory note.
d.	January 31: You received the interest on the note's maturity date.
mi.	January 31: You received the principal on the due date of the note.

Required:

Prepare the required journal entries. (Round your answer to the nearest whole dollar amount. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)