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Prepare the journal entries on December 31, 2013, May 11, 2014, and June 12, 2014. Malone Supply Co. 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. Nov. 1 Loaned $60,000 cash to B. Carr on a 12-month, 7% note. Dec. 11 Sold goods to R. P. Kiner, Inc., receiving a $3,600, 90-day, 8% note. 16 Received a $12,000, 180-day, 9% note to settle an open account from M. Adcock. 31 Accrued interest revenue on all notes receivable