PR 9-5B Notes receivable entries

The following data relate to notes receivable and interest for El Rayo Co., a financial services company. (All notes are dated as of the day they are received.)

Mar. 1.

Received a $90,000, 6%, 60-day note on account.

25.

Received a $10,000, 4%, 90-day note on account.

Apr. 30.

Received $90,900 on note of March 1.

May 16.

Received a $36,000, 7%, 90-day note on account.

31.

Received a $25,000, 6%, 30-day note on account.

June 23.

Received $10,100 on note of March 25.

30.

Received $25,125 on note of May 31.

July 1.

Received a $28,000, 9%, 30-day note on account.

31.

Received $28,210 on note of July 1.

Aug. 14.

Received $36,630 on note of May 16.

Instructions

Journalize the entries to record the transactions.