The following are notes receivable transactions for Carla Vista Co.: May 1 Received a \$18,000, six-month, 6\% note from Jioux Company in settlement of an account receivable. Interest is due at maturity. June 30 Accrued interest on the Jioux note, at Carla Vista's year end. Adjustments are recorded annually. July 31 Lent \$1,200 cash to an employee, Noreen Irvine, receiving a two-month, 5% note. Interest is due at the end of each month. Aug. 31 Received the interest due from Ms. Irvine. Sept. 30 Received payment in full from Ms. Irvine. Nov. 1 Jioux Company defaulted on its note. Carla Vista does not expect to collect on the note. Record the transactions for Carla Vista Co. Carla Vista Co. uses only one allowance account for both accounts and notes receivable. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries. Round answers to 0 decimal places, e.g. 5,276. Record journal entries in the order presented in the problem.)