Robinson Distributors has the following transactions related to notes receivable during the last two months of the year.

Dec.	1		Loaned $24,000 cash to E. Kinder on a 1-year, 5% note.
	16		Sold goods to J. Jones, receiving a $4,500, 60-day, 8% note.
	31		Accrued interest revenue on all notes receivable.

Journalize the transactions for Robinson Distributors. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Use 360 days for calculation. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 1Dec. 16Dec. 31	Enter an account title to record a cash loan on December 1	Enter a debit amount	Enter a credit amount
	Enter an account title to record a cash loan on December 1	Enter a debit amount	Enter a credit amount
Dec. 1Dec. 16Dec. 31	Enter an account title to record sales on account on December 16	Enter a debit amount	Enter a credit amount
	Enter an account title to record sales on account on December 16	Enter a debit amount	Enter a credit amount
Dec. 1Dec. 16Dec. 31	Enter an account title to record interest accrued on all notes receivable on December 31	Enter a debit amount	Enter a credit amount
	Enter an account title to record interest accrued on all notes receivable on December 31	Enter a debit amount	Enter a credit amount