Wildhorse Supply Co. has the following transactions:

Nov. 1 Loaned $66,000 cash to A. Morgan on a one-year, 8% note.

15 Sold goods to H. Giorgi on account for $12,700, terms n/30. The goods cost Wildhorse $7,938. Wildhorse uses the perpetual inventory system.

Dec. 1 Sold goods to Wrightman, Inc., receiving a $22,225, three-month, 6% note. The goods cost Wildhorse $14,817.

15 H. Giorgi was unable to pay her account. Giorgi gave Wildhorse a six-month, 7% note in settlement of her account.

31 Accrued interest revenue on all notes receivable. Interest is due at maturity.

Mar. 1 Collected the amount owing on the Wrightman note.

June 15 H. Giorgi defaulted on the note. Future payment is expected.

Record the transactions for Wildhorse Supply Co. (Round answers to 0 decimal places, e.g. 5,275. 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. Record journal entries in the order presented in the problem.)