P$9-5$B Unaday Loans issued the following notes during $2023$:

$\backslash$table$[[,$A$,$B$,$C$,$D$,$E$,$F$,$G$,$H$],[1,$Note,Date,$\backslash$table$[[$Principal$],[$Amount$]],\backslash$table$[[$Interest$],[$Rate$]],$Term,$\backslash$table$[[$Due$],[$Date$]],$Interest,$\backslash$table$[[$Maturity$],[$Value$]]],[2,($a$),$Oct. $31,$$$33,000,6\%,6$ months,,,$],[3,($b$),$Nov. $10,12,000,5,60$ days,,,$],[4,($c$),$Dec. $1,21,000,7,1$ year,,,$]]$

Required

Determine the due date, interest revenue, and maturity value of each note. Round all interest amounts to two decimal places.

Journalize a single adjusting entry at December $31,2023,$ to record accrued interest revenue on all three notes. An explanation is not required.

Journalize the collection of principal and interest on note $($b$).$ Explanations are not required.

Show how these notes will be reported on the balance sheet at December $31,2023.$