Here are some selected transactions carried out by Crandal’s Nursery this year.

Jan. 7 Sold merchandise on account to Alaska Gardens; 2/10, n/30; $ 5,930.

Feb. 6 Received a 30-day, 5.5 percent note, dated February 6, for $ 5,930 from Alaska Gardens to apply on account.

Mar. 8 Received $ 2,027.18 from Alaska Gardens as payment on its note dated February 6: $ 2,000 as partial payment on the principal and $ 27.18 as interest on $ 5,930 for 30 days at 5.5 percent. Received a new 30-day, 6 percent note for $ 3,930, dated March 8.

Apr. 7 Received a check from Alaska Gardens for the amount owed on its note of March 8.

13 Sold merchandise to L. Fritz for $ 3,399, receiving a 60-day, 6.5 percent note, dated April 13 ( not previously recorded).

21 Discounted the note received from L. Fritz at Kamdon Bank; discount rate, 7 percent.

May 23 Sold merchandise on account to Hagar Company; 3/10, n/30; $ 1,424.

June 22 Received a 60-day, 6.5 percent note, dated June 22, for $ 1,424 from Hagar Company for the amount owed on account.

Required

Record these transactions in the general journal (pages 17 and 18).