Hadaka, Inc., carried out the following transactions this year:

Jan. 11 Sold merchandise on account to L. Hardy; 1/10, n/30; $ 4,535. Feb. 10 Received a 30-day, 6 percent note, dated this day, for $ 4,535 from L. Hardy on account.

Mar. 12 Received payment from L. Hardy for the amount owed on its note of February 10.

Apr. 28 Sold merchandise on account to Ella’s Gallery; 1/10, n/30; $ 5,800.

May 28 Received a 60-day, 6.5 percent note, dated this day, for $ 5,800 from Ella’s Gallery on account.

July 27 Ella’s Gallery paid the interest on its note of May 28 and renewed the obligation by issuing a new 60-day, 7 percent note for $ 5,800, dated July 27.

Sept. 25 Received a check from Ella’s Gallery for the amount owed on its note of July 27.

Oct. 11 Sold merchandise to Newman, Inc., for $ 6,457, receiving a 30-day, 6.75 percent note, dated this day (not previously recorded).

21 Discounted the note received from Newman, Inc., at California Bank; discount rate, 7.5 percent.

Required

1. Record these transactions in the general journal (pages 11 and 12).

2. Immediately after each journal entry, record each note receivable in the notes receivable register.

a. All notes are payable at California Bank.

b. Fill in the date paid after journalizing the receipt of payment of the note or fill in “renewed” or “discounted” when appropriate.