Gwynne Supply Co. has the following transactions related to notes receivable during the last 2 months of the year.

Nov.

1

Loaned $60,000 cash to B. Akey on a 1-year, 7% note.

Dec.

11

Sold goods to R. P. Mayrl, Inc., receiving a $3,600, 90-day, 8% note.

16

Received a $12,000, 6-month, 9% note to settle an open account from M. Colvin.

31

Accrued interest revenue on all notes receivable.

Instructions

Journalize the transactions for Gwynne Supply Co. (Omit cost of goods sold entries.)