Stroup Supply Co. has the following transactions related to notes receivable during the last 2 months of 2012.
Nov.   1 Loaned $15,000 cash to Jorge Perez on a 1-year, 10% note.
Dec. 11 Sold goods to Armle Hammer, Inc., receiving a $6,750, 90-day, 8% note.
         16 Received a $4,000, 6-month, 9% note in exchange for Max Weinberg’s outstanding accounts receivable.
         31 Accrued interest revenue on all notes receivable.

Instructions
  (a) Journalize the transactions for Stroup Supply Co.
  (b) Record the collection of the Perez note at its maturity in 2013.