Make journal entries for

(a) notes given to secure an extension of time on an open account;

(b) payment of an interest-bearing note at maturity;

(c) notes given in exchange for merchandise or other property purchased;

(d) notes given to secure a cash loan, when the borrower receives the full face value of the note;

(e) notes given to secure a cash loan, when the bank discounts the note;

(f) payment of a noninterest-bearing note at maturity; and (g) renewal of a note at maturity.