Journalize the following transactions of Aegean Inc., which ends its accounting year on April 30:

Feb 1 Loaned $40,000 cash to Bob Jewitt on a one-year, 6% note.

Apr 6 Sold goods to Turf Pro, receiving a 90-day, 4% note for $6,000. Ignore cost of goods sold.

30 Made a single entry to accrue interest revenue on both notes. Use a 360-day year for interest computations.