Following are selected transactions carried out by Blakely Company this year.

Jan. 12 Sold merchandise on account to G. Hardin; 3/10, n/30; $ 2,450.

22 Received a check from G. Hardin for the sale of January 12.

Feb. 17 Sold merchandise on account to K. Blaine; 2/10, n/30; $ 3,545.

Mar. 19 Received a 30-day, 5.5 percent note, dated this day, for $ 3,545 from K. Blaine for the amount owed on account.

Apr. 18 Received a check from K. Blaine for the amount owed on the note of March 19.

June 1 Sold merchandise to Magovey Company for $ 4,550, receiving a 60-day, 5.5 percent note, dated this day. (This sale was not previously recorded.)

July 31 Received payment from Magovey Company for the amount owed on the note of June 1.

Required

Record these transactions in the general journal ( page 23).