Hot Heat Steam Cleaning performs services on account. When a customer account becomes four months olds, Hot Heat converts the account to a note receivable with interest. During 2014, the company completed the following transaction.

April 28	Performed services on account for Sinclair Club, $18,000
Sept. 1	Received an $18,000, 60 day, 9% note from Sinclair Club in satisfaction of its past-due account receivable.
Oct. 31	Collected the Sinclair Club note at maturity, including interes. ( use a 360 day year)

Record the journal entries for Hot Heat Team Cleaning.