Here are some selected transactions carried out by Atwater Nursery this year.

Instructions Record these transactions in one of the following journals: sales journal (page 37), cash receipts journal (page 32), or general journal (page 17).
Instructions for General Ledger Software 1. Journalize transactions in either the sales journal, the cash receipts journal, or the general journal.
2. Print the journal entries from each journal.

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Jan. 6 Sold merchandise on account to Albin Gardens; 2/10, n/30; $4,850. Feb. 5 Received a 30-day, 11 percent note from Albin Gardens for $4,850, dated February 5, to apply on account. Mar. 7 Received $1,894.46 from Albin Gardens as payment on its note dated February 5: $1,850 as part payment on the principal, and $44.46 as interest on $4,850 for 30 days at 11 percent. Received a new 30-day, 10 percent note for $3,000, dated March 7. Apr. 6 Received a check from Albin Gardens for the amount owed on its note dated March 7. 13 Sold merchandise to K. T. Frank, receiving her 60-day, 10 percent note, dated April 13, in the amount of $2,100 (not previously recorded). 21 Discounted the note received from K. T. Frank at Kundert Bank; dis- count rate, 10 percent. May 23 Sold merchandise on account to Hogan Company; 2/10, n/30; $1,366. June 22 Received a $1,366 note from Hogan Company for 90 days at 11 percent, dated June 22 for the amount owed on account.