1. Journalize all transactions for CC Publishing. For notes stated in days, use a 360- day year. Explanations may be excluded. 2018 Dec 1 Received an $18,000, 3-month 6% note to settle an overdue accounts receivable from Dark Star Music. Dec 31 Make an adjusting entry to accrue interest revenue on Dark Star Music note. Dec 31 The Allowance for Bad Debts account has a $650 debit balance. CC Publishing uses the aging method to account for bad debts. It has calculated the amount of $200 as their estimate of uncollectible amount at year end (target balance). Make an adjusting entry to record bad debt expense at the end of the year. Dec 31 Make a closing entry for interest revenue. 2019 Mar 1 collected the maturity value of the Dark Star Music note. Jun 30 Loaned $11,000 cash to London Sounds, receiving a 6-month, 12% note. Oct 2 Received a $7,000, 60-day, 12% note for a sale to ZZZ Music. Ignore Cost of Goods Sold. Dec 1 ZZZ Music dishonored its note at maturity. Dec 1 Wrote off the receivable associated with ZZZ Music. (Use the allowance method). Dec 30 Collected the maturity value of the London Sounds