Nov. $1$ Loaned $$78,000$ cash to C$.$ Bohr on a $12-$month, $11\%$ note.

Dec. $11$ Sold goods to K$.$ R$.$ Pine, Inc., receiving a $$3,900,90-$day, $6\%$ note.

$16$ Received a $$10,800,180-$day, $7\%$ note to settle an open account from A$.$ Murdock.

$31$ Accrued interest revenue on all notes receivable.

Date

Account Titles and Explanation

Debit

Credit