Sipacore Supply Corp. has the following selected transactions for notes receivable.

Nov. $1$ Lent $$102,000$ cash to A$.$ Bouchard on a one$-$year, $9\%$ note.

Dec $1$ Sold goods to Wright Inc, receiving a two$-$month, $6\%,$$$24,200$ note. Interest is due at maturity. The goods cost $$14,856.$

$15$ Received a six$-$month, $6\%,$$$25,920$ note in exchange for an account from Aquilina Corporation. Interest is due at maturity.

Feb. $1$ Collected the amount owing on the Wright note.

$28$ Accrued interest on all notes receivable at year end. Assume that interest is calculated to the nearest half month.

Record the above transactions for Sipacore Supply Corp. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter ofor the amounts. Record entries in the order displayed in the problem statement. Do not round intermediate calculations. Round ansivers to the nearest whole dollar, e$8.5,275.)$

Date

Account Titles and Explanation

$($To record sales$)$

$($To record cost of merchandise sold$)$