Ayayai Corp. sold goods to Kingbird, Inc. for $ 27,000 on November 1, 2020, accepting Kingbird's $ 27,000, six-month, 9% note. (a) Prepare Ayayai's November 1 entry, December 31 annual adjusting entry, and May 1 entry for the collection of the note and interest. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit