Selected transactions of Larry's Center carried out this year are as follows:

Jan. 10 Sold merchandise on account to Oscar Stores; 3/10, n/30; $ 5,692.

Feb. 9 Received a 30-day, 5.75 percent note, dated February 9, for $ 5,692 from Oscar Stores to apply on account.

Mar. 11 Received $ 2,719.27 from Oscar Stores as partial payment on its note dated February 9: $ 2,692 as partial payment on the principal and $ 27.27 interest on $ 5,692 for 30 days at 5.75 percent. Received a new 30-day, 6.5 percent note for $ 3,000, dated March 11.

Apr. 4 Sold merchandise to Fletcher Sports for $ 3,479, receiving a 60-day, 6 percent note, dated April 4 (not previously recorded).

10 Received a check from Oscar Stores for the amount owed on its note of March 11.

12 Discounted the note received from Fletcher Sports at Landon Bank; discount rate, 6.5 percent.

May 10 Sold merchandise on account to Lindstrom, Inc.; 2/10, n/30; $ 2,910.

June 9 Received a 45-day, 6 percent note, dated June 9, for $ 2,910 from Lindstrom, Inc., to apply on account.

Required

Record these transactions in the general journal (pages 17 and 18).