Benton Supply Corp. has the following selected transactions for notes receivable. Lent $115,000 cash to A. Bouchard on a one-year, 9% note. Sold goods to Wright, Inc., receiving a two-month, 5%, $22,700 note. The goods cost $13,700. Received a six-month, 6%, $24,500 note in exchange for an account from Aquilina Corporation. Feb. 1 Collected the amount owing on the Wright note. 28 Accrued interest on all notes receivable at year end. Interest is calculated to the nearest half month and is due at maturity Analyzed each note and estimated that uncollectible notes at year end totalled $18.400. Nov. 1 Dec. 1 15 28 Date Account Titles and Explanation Debit Credit > (To record sales) (To record cost of merchandise sold) > (To accrue interest) (To record estimate of uncollectible accounts)