Journalize the following transactions for Alden Company:
201X
Apr. 18 Received a $12,000, 90-day, 8.5% note from Alex Coates in payment of account past due.
May 9 Wrote off the Barney Clark account as uncollectible for $610. (Alden uses the Allowance method to record bad debts.)
July 17 Alex Coates paid Alden the note in full.
Nov. 11 Gave Blue Company a $12,000, 45-day, 10% note as a time extension of account now past due.
Nov. 15 Barney Clark paid Alden amount previously written off on May 9.
Dec. 3 Discounted its own $6,000, 140-day note at Beverly Bank at 10.5%.
Dec. 5 Received a $10,000, 60-day, 12% note dated December 5 from Paula Johnson in payment of account past due.
Dec. 11 Paid principal and interest due on the note issued to Blue Company from November 11.
Dec. 16 Received an $18,000, 75-day, 12% note from box Company in payment of account past due.
Dec. 29 Discounted the Paula Johnson note to Lawn Bank at 15%.
Dec. 31 Recorded adjusting entries as appropriate.