On December 31, 2020, Tobita Company had the following balances reported on its balance sheet:

Notes Receivable		$13,800
Interest Receivable		$75.00

The following information is available for the notes receivable reported on December 31, 2020.

		Customer		Note Principal			Interest Rate		Issue Date		Term		Interest Accrued
1		E. Tessier		$3,600			5.00%		Nov. 1, 2020		3 months		$30.00
2		R. Wolde		3,600			4.00%		Nov. 30, 2020		5 months		12.00
3		D. Deng		6,600			6.00%		Dec. 1, 2020		1 year		33.00
		Total		$13,800					Total				$75.00

All notes require that the interest be paid on the maturity date of the note. All amounts owing on the notes were paid on time. Tobita prepares annual adjusting entries on December 31, the companys year end. Additional transactions of 2021:

Mar. 1		Received a $12,600, twelve-month, 5.00% note from T. Lalonde in settlement of an accounts receivable. Interest is due at maturity.
Oct. 30		Received a $6,000, three-month, 4.00% note from J. Han in settlement of an accounts receivable. Interest is due at maturity.
Dec. 1		Provided a $10,000 loan to Morgan Industriesin exchange for a two-year, 6.00% note with interest due at maturity. Interest on the note is payable each year on November 30.

Prepare all required journal entries related to the notes receivables during 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Reco