E8.13 (LO 3), AP Moses Supply Co. has the following transactions related to notes receivable during the last 2 months of the year. The company does not make entries to accrue interest except at December 31 . Nov, 1 Loaned $60,000 cash to C. Bohr on a 12-month, 7\% note. Dec. 11 Sold goods to K. R. Pine, Inc., receiving a $3,600,90-day, 8% note. 16. Received a $12,000,180-day, 9% note to settle an open account from A. Murdock. 31 Accrued interest revenue on all notes receivable. Instructions Journalize the transactions for Moses Supply Co. (Omit cost of goods sold entries.) E8.15 (LO 3), AP Vandiver Company had the following select transactions. Apr. 1, 2025 Accepted Goodwin Company's 12-month, 6% note in settlement of a $30,000 account receivable. July 1, 2025 Loaned $25,000 cash to Thomas Slocombe on a 9-month, 10\% note. Dec, 31,2025 Accrued interest on all notes receivable. Apr. 1,2026 Received principal plus interest on the Goodwin note. Apr. 1,2026 Thomas Slocombe dishonored its note; Vandiver expects it will eventually collect. Instructions Prepare journal entries to record the transactions. Vandiver prepares adjusting entries once a year on December 31