Stuart Supply has the following transaction related to notes receivable during the last two months of 2019. Nov 1, loaned $ 45,000 cash to Maryland Resort on a 1-year, 11 % note.

Dec 11, sold goods to Emerland Inc, receiving a $ 29,000, 90 day, 9 % note

Dec 16 received a $ 12,000, 6 month, 7 % note in exchange for Rick Delongs outstanding account receivable

Dec 13, accrued inerest revenue on all notes receivable.

a. Journalize the transactions for Stuart Supply

b. Record the collection of the Maryland note at its maturity in 2020