Relaxing Recliner Chairs completed the following selected transactions:    
             
2011            
Dec 6 Received a $7,000, 90 day, 12% note on account from Dark Star Music.          
31 Made an adjusting entry to accrue interest on the Dark Star Music note.          
31 Made a closing entry for interest revenue.          
             
2012            
Mar 4 Collected the maturity value of the Dark Star Music note.          
Jun 30 Loaned $11,000 cash to Love Joy Music, receiving a six month, 11% note.          
Oct 2 Received a $2,400, 60 day, 11% note for a sale to Voice Publishing. Ignore cost of goods sold.  
   
Dec 1 Voice Publishing dishonored its note at maturity; wrote off the note as          
  uncollectible, debiting Allowance for uncollectible accounts.          
30 Collected the maturity value of the Love Joy Music note.    
             
             
             
             
Requirements
1. Journalize all transactions for Jo Jo Music. Round all amounts to the nearest  
  dollar. (For notes stated in days, use a 360 day year.)