Kingbird, Inc. has the following transactions related to notes receivable during the last 2 months of the year. The company does not make entries to accrue interest except at December 31. (Omit cost of goods sold entries.)

Nov. 1 Loaned $64,800 cash to C. Bohr on a 12-month, 7% note.

Dec. 11 Sold goods to K. R. Pine, Inc., receiving a $1,800, 90-day, 8% note.

Dec. 16 Received a $19,200, 180-day, 12% note to settle an open account from A. Murdock.

Dec. 31 Accrued interest revenue on all notes receivable.

Journalize the transactions for Kingbird, Inc.