The following selected transactions occurred during 2013 and 2014 for Caspian Importers. The company ends its accounting year on April 30.

2013

Feb. 1 Loaned $ 14,000 cash to Brett Dowling on a one- year, 8% note.

Apr. 6 Sold goods to Putt Masters, receiving a 90-day, 6% note for $ 9,000. Ignore Cost of Goods Sold. Apr.

30 Made a single entry to accrue interest revenue on both notes. ? Collected the maturity value of the Putt Masters note.

2014

Feb. 1 Collected the maturity value of the Dowling note.

Journalize all required entries. Make sure to determine the missing maturity date.