PR 9-5A Notes receivable entries

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.