Prepare journal entries to record these transactions: $($Round your answers to $2$ decimal places.$)$

Oct. $31$ Accepted a $$17,000,$ six$-$month, $6\mathrm{.}0\%$ note dated today from Leann Grimes in granting a time extension on her past$-$due account.

Dec. $31$ Adjusted the books for the interest due on the Grimes note.

Apr. $30$ Grimes honoured her note when presented for payment.