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Elburn Supply Co. has the following transactions related to notes receivable during the last 2 months of 2015. 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. De 11 Sold 16 Received a $4,000, 180 day, 9% note in exchange for Joe Fernetti's outstanding accounts receivable. 31 Accrued interest revenue on all notes receivable. Sold goods to Ralph Kremer, Inc., receiving a $6,750, 90-day, 8%