The following were selected from among the transactions completed by Rimrock Co. during the current year. Rimrock Co. sells and installs home and business security systems.
Jan. 10. Loaned $12,000 cash to Brenda Norby, receiving a 90-day, 8% note.
Feb. 4. Sold merchandise on account to Emerson and Son, $24,000. The cost of the merchandise sold was $14,400.
Feb. 12. Sold merchandise on account to Gwyn Co., $25,000. The cost of merchandise sold was $15,000.
Mar. 6. Accepted a 60-day, 6% note for $24,000 from Emerson and Son on account.
14. Accepted a 60-day, 12% note for $25,000 from Gwyn Co. on account.
Apr. 10. Received the interest due from Brenda Norby and a new 90-day, 9% note as a renewal of the loan of January 10. (Record both the debit and the credit to the notes receivable account.)
May 5. Received from Emerson and Son the amount due on the note of March 6.
13. Gwyn Co. dishonored its note dated March 14.
June 12. Received from Gwyn Co. the amount owed on the dishonored note, plus interest for 30 days at 12% computed on the maturity value of the note.
July 9. Received from Brenda Norby the amount due on her note of April 10.
Aug. 24. Sold merchandise on account to Haggerty Co., $10,200. The cost of the merchandise sold was $6,000.
Sept. 3. Received from Haggerty Co. the amount of the invoice of August 24, less 1% discount.

Instructions
Journalize the transactions. Round to the nearest dollar.