Record the following transactions in the journal of Sounds on Wheels, Inc. Explanations are not required. Use a 360-day year for interest computations and round to the nearest dollar.

2017
Dec 6 Received a $3,800, 90-day, 6% note on account from JA Audio.
31 Made an adjusting entry to accrue interest on the JA Audio note.

2018

Mar 5 Collected the maturity value of the JA Audio note.
Jun 1 Loaned $2,000 cash to Master Blaster, Inc. receiving a six-month, 8% note.
Oct 31 Received a $3,250, 120-day, 9% note from Dunn's Car Audio, Inc., on its past-due account receivable.
Dec 1 Collected the maturity value of the Master Blaster, Inc., note.
Dec 31 Make an adjusting entry to accrue interest on the Dunn’s Car Audio, Inc., note.