Kingbird Exporters sold goods to Buffalo Electronics for $30,000 on October 1, 2017, accepting Buffalo Electronics' $30,000,6 month, 12% note. Prepare Kingbird's October 1 entry, December 31 annual adjusting entry, and April 1 entry for the collection of the note and interest. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)