Exercise 9-12 a-b (Part Level Submission) Swifty Supply Co. has the following transactions related to notes receivable during the last 2 months of 2020. The company does not make entries to accrue interest except at December 31. Nov. 1 Loaned $30,000 cash to Manny Lopez on a 12-month, 10% note. Dec. 11 Sold goods to Ralph Kremer, Inc., receiving a $85,500, 90-day, 8% note. 16 Received a $87,840, 180 day, 10% note in exchange for Joe Fernetti's outstanding accounts receivable 31 Accrued interest revenue on all notes receivable. Journalize the transactions for Swifty Supply Co. (lonore entries for cost of goods sold.) (Credit account titles are automatically indented when amount is entered. De Indent manually. Use 360 days for calculation. Round answers to decimal places, e.g. 5,275. Record fournal entries in the order presented in the problem.) Credit Debit Account Titles and Explanation Date