Huang Company carried out the following transactions this year:
Jan. 19 Sold merchandise on account to Conway Company; 2/10, n/30; $ 2,744.
29 Received a check from Conway Company for the sale of January 19. Feb. 23 Sold merchandise on account to Rocha Company; 3/10, n/30; $ 3,400.
Mar. 25 Received a 60-day, 5.5 percent note, dated this day, for $ 3,400 from Rocha Company for the amount owed on account.
May 24 Received a check from Rocha Company for the amount owed on the note of March 25.
June 8 Sold merchandise to Costa’s Interiors for $ 2,533, receiving a 120-day, 5.25 percent note, dated June 8 (not previously recorded).
Oct. 6 Received payment from Costa’s Interiors for the amount owed on its note of June 8.
Record these transactions in the general journal (page 23).