Problem 9-7B HyLooi Food Products completed the following selected transactions: 2013 Nov. 1 Sold goods to N Foods, receiving a $300,000, six-month, 5 percent note. Dec. 5 cost of goods sold. 31 Recorded VISA sale of $30,000. VISA charges a 4 percent fee. Made an adjusting entry to accrue interest on the NoExtras note. 31 Made an adjusting entry to record bad-debt expense based on an aging of accounts receivable. The aging analysis indicates that $154,000 of accounts