The following were among this year’s transactions of Zamora Company, which uses a periodic inventory system.
Jan. 31 Bought merchandise on account from Menkon Company, $ 3,560; terms net 30 days.
Mar. 2 Gave a 60-day, 5.5 percent note, dated March 2, for $ 3,560 to Menkon Company to apply on account.
May 1 Paid Menkon Company the amount owed on the note of March 2.
5 Bought merchandise on account from Barstow Company, $ 9,500; terms 3/10, n/30.
June 4 Gave a 45-day, 5 percent note, dated June 4, for $ 9,500 to Barstow Company to apply on account.
July 19 Paid Barstow Company the interest due on the note of June 4 and renewed the obligation by issuing a new 60-day, 5.5 percent note, dated July 19, for $ 9,500 (two entries).
Sept. 17 Paid Barstow Company the amount owed on the note of July 19.
Oct. 18 Borrowed $ 18,000 from Riverside Bank for 60 days; discount rate is 6.5 percent. Accordingly, signed a discounted note for $ 18,000, dated October 18. (Use Interest Expense because the note will mature in the present fiscal period.)
Dec. 17 Paid Riverside Bank at maturity of note.

Required
Record these transactions in the general journal ( pages 36 and 37).