Part B is what I need help with Part A is just for reference

Sheffield Supply Co. has the following transactions related to notes receivable during the last 2 months of 2020. The company doe not make entries to accrue interest except at December 31 Nov. 1 Loaned $21,500 cash to Manny Lopez on a 12-month, 12% note. Dec 11 Sold goods to Ralph Kremer, Inc, receiving a $59,400, 90-day, 10% note. 16 Received a $62,400, 180 day, 12% note in exchange for Joe Fernetti's outstanding accounts receivable. 31 Accrued interest revenue on all notes receivable. (a) Your answer is partially correct. Journalize the transactions for Sheffield Supply Co. (Ignore entries for cost of goods sold.) (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 21500 Cash Dec 11 v Notes Receivable 59400 Sales Revenue Dec. 16 Notes Receivable 62400 Accounts Receivable(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. Use 360 days for calculation.) Date Account Titles and Explanation Debit Credit Nov. Cash 1 Interest Receivable Interest Revenue Notes Receivable