Graded Assignment #$2-$ Receivables

Seerden Servicing monitors its accounts receivable carefully. A review determined that a customer, John Daley, was unable to pay his $$90,000$ past$-$due account. Seerden accepted a $90-$day promissory note dated April $15,2023,$ bearing interest of $5\%$ in exchange for Daley$$s account. Another customer, ABC Drilling, signed a $4\mathrm{.}75\%,$ six$-$month note dated May $1$ in place of its $$40,000$ past$-$due accounts receivable. On May $31,$ Seerden$$s year$-$end, accrued interest was recorded on the notes receivable. John Daley honoured his note on the maturity date. ABC Drilling dishonoured its note on the maturity date. On November $15,$ Seerden Servicing wrote off ABC Drilling$$s account as it was determined to be uncollectible.

Required:

Using the general journal template provided below, prepare Seerden Servicing's journal entries for each of the following dates:

a$.$April $15,2023$

b$.$May $1,2023$

c$.$May $31,2023$

d$.$Maturity date of John Daley's note

e$.$Maturity date of ABC Drilling's note

f$.$November $15,2023$

I need in excel file