Elburn Supply Co. has the following transactions related to notes receivable during the last 2 months of 2017. The company does not make entries to accrue interest except at December 31, Nov. 1 Loaned $13,800 cash to Manny Lopez on 12-month, 10% note. Dec. 11 Sold goods to Ralph Kremer, Inc., receiving a $24,750, 90-day, 8% note. 16 Received a $19,600, 180 day, 12% note in exchange for Joe Fernetti's outstanding accounts receivable 31 Accrued interest revenue on all notes receivable. Your answer is partially correct. Try again. Journalize the transactions for Elburn Supply Co. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Use 360 days for calculation. Round answers to decimal places, e.g. 5,275. Record journal entries in the order presented in the problem.) Account Titles and Explanation Credit Date Debit |13,800| Nov. 1 Notes Receivable 13,800 Cash 24,750 Dec. 11 Notes Receivable Sales Revenue Dec. 16 Notes Receivable 24,750 19,600 19,600 Accounts Receivable 435 Dec. 31 Interest Receivable 435 |Interest Revenue Your answer is partially correct. Try again. Record the collection of the Lopez note at its maturity in 2018. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Use 360 days for calculation.) Date Account Titles and Explanation Debit Credit 15180 Dec. 31 Cash Notes Receivable [13,800| 1150 Interest Revenue Interest Receivable 230