Swifty Family Importers sold goods to Tung Decorators for $31,800 on November 1,2025 , accepting Tung's $31,800,6=month,6% note, Prepare Swifty'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 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem.)