Prepare journal entries to record the following transactions entered into by the Pina Colada Corp.: (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) 2021 June Nov. 1 1 Received a $10,600, 6%, 1-year note from Dan Gore as full payment on his account. Sold merchandise on account to Barlow, Inc., for $18,000, terms 3/10, n/30. Nov. 5 Barlow, Inc., returned merchandise worth $1,400. Nov. 9 Received payment in full from Barlow, Inc. Dec. 31 Accrued interest on Gore's note. 2022 June. 1 Dan Gore honored his promissory note by sending the face amount plus interest. Date Account Titles and Explanation 2021 June 1 Notes Receivable Accounts Receivable Debit 10600 Credit 10600 Date Account Titles and Explanation Debit 2021 June 1 Notes Receivable Accounts Receivable Nov. 1 Accounts Receivable Sales Revenue 10600 18000 Nov. 5 Sales Returns and Allowances 1400 Accounts Receivable): Nov. 9 Cash Sales Discounts Accounts Receivable. Dec. 31 Interest Receivable Credit 10600 18000 1400 Nov. 5 Nov. 9 Sales Returns and Allowances Accounts Receivable Cash Sales Discounts Accounts Receivable Dec. 31 Interest Receivable 2022 Interest Revenue- June 1 Cash Interest Receivable Interest Revenue Notes Receivable 1400 112361 1400