The following data relate to notes receivable and interest for Viking Co., a cable manufacturer and supplier. (All notes are dated as of the day they are received.)

June 3. Received a $24,000, 4%, 60-day note on account

July 26. Received a $27,000, 5%, 120-day note on account

Aug. 2. Received $24,160 on note of June 3

Sept. 4.Received a $60,000, 3%, 60-day note on account

Nov. 3. Received $60,300 on note of September 4

5. Received a $36,000, 7%, 30-day note on account

23. Received $27,450 on note of July 26

30. Received an $18,000, 5%, 30-day note on account

Dec. 5. Received $36,210 on note of November 5

30. Received $18,075 on note of November 30

Instructions

Journalize entries to record the transactions.