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 $14,000 cash to Manny Lopez on a 12-month, 12% note.

Dec.11 Sold Goods to Ralph Kremer, Inc., receiving a $28,000, 90-day, 10% note.

16 Received a $28,600, 180 day, 12% note in exchange for Joe Fernetti's outstanding accounts receivable

31 Accrued interest revenue on all notes receivable.

Journalize the transactions for Elburn Supply Co.