Martinez Produce Sells Fresh Vegetables and Fruits in Sutton County $$\begin{array} { | l | l | } \hline \text { Current Assets } & \text { Current Liabilities } \\& \\\\\\\hline\end{array}$$

Martinez Produce sells fresh vegetables and fruits in Sutton County.The following unadjusted amounts were taken from the company's accounting records at December 31,2017:
Note Payable,12%,4-month,dated December 1,2017,for $20,000
Note Receivable,10%,6-month,dated October 1,2017,for $12,000
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A. Determine the effects on the accounting equation of any adjusting entries that would be necessary at December 31,2017 , for the notes. ?
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B. Fill in the partial balance sheet below by showing the notes and the effects of any adjustments related to the notes. ?
$$\begin{array} { | l | l | } \hline \text { Current Assets } & \text { Current Liabilities } \\& \\\\\\\hline\end{array}$$