Mliner Family Importers sold goods to Tung Decorators for $36,000 on November 1, 2014, accepting Tung's $36,000, 6-month, 5% note. Prepare Milner's November 1 entry, December 31 annual adjusting entry, and May 1 entry for the collection of the note and Interest. (Round answers to 0 decimal places, e.g. 5, 275. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. 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.)