Oriole Company has the following transactions related to notes receivable during the last 2 months of 2019. The company does not make entries to accrue interest except at December 31. Nov. 1 Dec. 11 Loaned $23,500 cash to Manny Lopez on a 12 month, 12% note. Sold goods to Ralph Kremer, Inc., receiving a $61,200, 90-day, 10% note. (Omit cost of goods sold entries.) Received a $97,200, 180 day, 8% note in exchange for Joe Fernetti's outstanding accounts receivable. Accrued interest revenue on all notes receivable. 16 31 Date Account Titles and Explanation Debit Credit