Ripken Supply Co. has the following transactions related to notes receivable during the last 2 months of 2011. Nov. 1 Loaned $30,000 cash to Linda Waters on a 1-year, 10% note. Dec. 11 Sold goods to Wainwright, Inc., receiving a $10,800, 90-day, 8% note. 16 Received an $8,000, 6-month, 9% note in exchange for Don Garbo's outstanding accounts receivable. 31 Accrued interest revenue on all notes receivable. (Assume 1 year 360 days) Instructions " (a) Journalize the transactions for Ripken Supply Co. (8%) **(b) Record the collection of the Waters note at its maturity in 2012. (3%)