What 2 accounts would you use per date?

Nov. 1		Loaned $27,600 cash to Manny Lopez on a 12 month, 10% note.
Dec. 11		Sold goods to Ralph Kremer, Inc., receiving a $81,000, 90-day, 8% note. (Omit cost of goods sold entries.)
16		Received a $82,080, 180 day, 10% note in exchange for Joe Fernettis outstanding accounts receivable.
31		Accrued interest revenue on all notes receivable.