Riverbed Family Importers sold goods to Tung Decorators for $30,600 on November 1, 2020, accepting Tung's $30.600, 6- month, 7% note. Prepare Riverbed's November 1 entry, December 31 annual adjusting entry, and May 1 entry for the collection of the note and interest. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. 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.)