Whispering Winds Corp. has the following transactions related to notes receivable during the last 2 months of 2020. The company does not make entries to accrue interest except at December 31. Nov. 1 Dec. 11 Loaned $22,800 cash to Manny Lopez on a 12 month, 10% note. Sold goods to Ralph Kremer, Inc., receiving a $56,250, 90-day, 8% note. Received a $47,400, 180 day, 12% note in exchange for Joe Fernetti's outstanding accounts receivable. Accrued interest revenue on all notes receivable. 16 31 Journalize the transactions for Whispering Winds Corp. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Use 360 days for calculation. Round answers to O decimal places, e.g. 5,275. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Nov. 1 Notes Receivable 22800 Cash 22800 Dec. 11 Notes Receivable 56250 Sales Revenue 56250 Dec. 16 Notes Receivable 47400 Accounts Receivable 47400 Dec. 31 Interest Receivable 867 Interest Revenue 867 (b) Your answer is partially correct. Record the collection of the Lopez note at its maturity in 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Cash Interest Receivable Notes Receivable 22800 Interest Revenue