Problem 1 - Notes Receivable - PJ Consulting Services entered into the following transactions during 2022 and 2023. 2022 Transactions: 10/1 Provided services to StarGazer's Company for a fee of $10,000. Accepted StarGazer's 4 month, 8% note for the services. 11/1 Accepted a $13,000,180-day, 7% note from Sally Treetop. She could not pay her past-due account receivable and we agreed to accept the note in order to give her a time extension to pay us. 12/31 Adjusted the year-end accounts for the interest on the StarGazer's note. 12/31 Adjusted the year-end accounts for the interest on the Treetop note. 2023 Transactions 2/1 StarGazer's paid off their note. 3/21 Accepted a $7,500,180-day, 8% note from Timothy Tuner in granting a time extension on his past-due account receivable. 4/30 Treetop paid her note as due. 9/17 Tuner dishonored his note. 12/31 Wrote off the Tuner accounts receivable as uncollectible. Prepare journal entries required for the transactions. (Use 360 days a year.)