Wildhorse Co. has the following transactions related to notes receivable during the last 2 months of the year. The company does not make entries to accrue interest except at December 31. (Omit cost of goods sold entries.)

Nov. 1		Loaned $63,000 cash to C. Bohr on a 12-month, 8% note.
Dec. 11		Sold goods to K. R. Pine, Inc., receiving a $3,600, 90-day, 5% note.
Dec. 16		Received a $12,000, 180-day, 7% note to settle an open account from A. Murdock.
Dec. 31		Accrued interest revenue on all notes receivable.

Journalize the transactions for Wildhorse Co.

Date Account Titles and Explanation Debit Credit