Ayayai Supply Co. has the following transactions related to notes receivable during the last 2 months of 2022. The company does not make entries to accrue interest except at December 31. Nov. 1 Loaned $18,000 cash to Manny Lopez on a 12 month, 8% note. Dec. 11 Sold goods to Ralph Kremer, Inc., receiving a $36,000, 90-day, 6% note. 16 Received a $21,600, 180 day, 12% note to settle an open account from Joe Fernetti. 31 Accrued interest revenue on all notes receivable. (a) Your answer is correct. Journalize the transactions for Ayayai Supply Co. (Ignore entries for cost of goods sold.) (Credit account titles are automatically indented when amount is entered. Do not indent manually. Use 360 days for calculation. Round answers to O decimal places, e.g. 5,275. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Nov. 1 Notes Receivable cash Dec. 11 Notes Receivable Sales Revenue Dec. 16 Notes Receivable Accounts Receivable Dec. 31 Interest Receivable Interest Receivable Interest Revenue Debit 18000 36000 21600 468 Credit 18000 36000 21600 468 (b) Record the collection of the Lopez note at its maturity in 2023. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Nov. 1 Account Titles and Explanation Debit Credit