Exercise 9-12 a-b Vaughn 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 $12,600 cash to Manny Lopez on a 12-month, 10% note Dec 11 Sold goods to Ralph Kremer, Inc., receiving a $24.750, 90-day, 8% note. 16 Received a $22,800, 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 Vaughn Supply Co. (Ignore entries for cost of goods sold.) (Credit account titles are automatically indented when amount is entered. Do not indent manually. Use 360 days for calculation. Round answers to 0 decimal places, e... 5,275. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Now Notes Receivable 12,600 Cath 12,600 Dec. 11 Notes Receivable 24,750 Sales Revenge 24,750 Dec. 16 Notes Receivable 22,800 Accounts Receivable 22,800 Dec. 31 Interest Receivable 4,150 Interest Revenue 4,150 Record the collection of the Lopez note at its maturity in 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Use 360 days for calculation.) Account Titles and Explanation Credit Nov. 1 Cash Date Debit Interest Receivable Interest Revenue 12,600 Notes Receivable