Nov. $1$ Loaned $$14,400$ cash to Manny Lopez on a $12$ month, $10\%$ note.

Dec. $11$ Sold goods to Ralph Kremer, Inc., receiving a $$31,500,90-$day, $8\%$ note.

$16$ Received a $$30,720,180$ day, $10\%$ note to settle an open account from Joe Fernetti.

$31$ Accrued interest revenue on all notes receivable.

$($a$)$

$($b$)$

Record the collection of the Lopez note at its maturity in $2023.($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

Date

Account Titles and Explanation

Debit

Credit

Nov. $1$