Blue Spruce Corp. has the following transactions related to notes receivable during the last 2 months of the year. Nov. 1 Dec. 11 Loaned $78,000 cash to B. Benson on a 1-year, 9% note. Sold goods to Roswell, Inc., receiving a $9,900, 90-day, 8% note. Received a $22,400, 6-month, 9% note to settle an open account from M. Ling. Accrued interest revenue on all notes receivable. 16 31 Journalize the transactions for Blue Spruce Corp. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. Use 360 days for calculation.) Date Account Titles and Explanation Debit Credit