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 Dec. 11 16 31 Loaned $21,500 cash to Manny Lopez on a 12-month, 12% note. Sold goods to Ralph Kremer, Inc., receiving a $59,400, 90-day, 10% note. Received a $62,400, 180 day, 12% note in exchange for Joe Fernetti's outstanding accounts receivable. Accrued interest revenue on all notes receivable. 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 o decimal places, e.g. 5,275. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Notes Receivable Cash Dec. 11 8 (Notes Receivable Sales Revenue X2 Sales Revenue Notes Receivable X2 Accounts Receivable Interest Receivable Interest Revenue