Journalize the following transactions for Barry Company:

201X

Apr. 18 Received a $13,000, 90-day, 8% note from Alex Coates in payment of account past due.

May 9 Wrote off the Nicole Mason account as uncollectible for $570. (Barry uses the Allowance method to record bad debts.)

July 17 Alex Coates paid Barry the note in full.

Nov. 11 Gave Black Company an $8,800, 30-day, 11% note as a time extension of account now past due.

Nov. 15 Nicole Mason paid Barry the amount previously written off on May 9.

Dec. 3 Discounted its own $4,800, 80-day note at Houston Bank at 11%.

Dec. 5 Received a $10,400, 75-day, 10.5% note dated December 5 from Uriah Stone in payment of account past due.

Dec. 11 Paid principal and interest due on note issued to Black Company from November 11 note.

Dec. 16 Received a $19,000, 80-day, 11% note from Baker Company in payment of account past due.

Dec. 23 Discounted the Uriah Stone note to Lakeside Bank at 12.5%.

Dec. 31 Recorded adjusting entries as appropriate.