Journalizing note receivable transactions

The following selected transactions occurred during 2012 for Caspian Importers. The company ends its accounting year on April 30, 2012:

Feb 1

Loaned $14,000 cash to Brett Dowling on a one year, 8% note.

Apr 6

Sold goods to Putt Masters, receiving a 90 day, 6% note for $9,000.

30

Made a single entry to accrue interest revenue on both notes.

Requirement

1. Journalize all required entries from February 1 through April 30, 2012. Use a 360 day year for interest computations.