Notes Receivable Entries

The following data relate to notes receivable and interest for Owens Co., a financial services company. (All notes are dated as of the day they are received.) Assume 360 days in a year.

Mar. 8.		Received a $96,000, 8%, 60-day note on account.
31.		Received a $19,200, 9%, 90-day note on account.
May 7.		Received $97,280 on note of March 8.
16.		Received a $70,800, 12%, 90-day note on account.
June 11.		Received a $36,000, 6%, 30-day note on account.
29.		Received $19,632 on note of March 31.
July 26.		Received $36,180 on note of June 11.
Aug. 4.		Received a $9,600, 11%, 30-day note on account.
14.		Received $72,924 on note of May 16.
Dec. 2.		Received $9,688 on note of August 4.

Required:

Journalize the entries to record the transactions. For a compound transactions, if an amount box does not require an entry, leave it blank.

Mar. 8
Mar. 31
May 7
May 16
June 11
June 29
July 26
Aug. 4
Aug. 14
Dec. 2