The following are notes receivable transactions for Ivanhoe Co: May 1 June 30 Received a $13,000, six-month, 6% note from Jioux Company in settlement of an account receivable. Interest is due at maturity. Accrued interest on the Sioux note at Ivanhoe's year end. Adjustments are recorded annually Lent $1.200 cash to an employee, Noreen Irvine, receiving a two months note. Interest is due at the end of each month Received the interest due from Ms Irvine July 31 Aug 31 Sept. 30 Nov. 1 Received payment in full from Ms. Irvine, Jioux Company defaulted on its note. Ivanhoe does not expect to collect on the note Record the transactions for Ivanhoe Co. Ivanhoe Cocuses 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 for the amounts. Round answers to decimal places, eg,5,276. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (Accept note for accounts receivable) (To accrue interest earned.) iLoan cash in exchange for note.) (Loan cash in exchange for note.) (Collect interest earned.)