The Heeb Company carried out the following transactions this year;

Instructions Record these transactions in the general journal (page 23).
Check Figure Interest on Ryan Company note, $25.25

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Jan. 16 26 Feb. 23 Mar. 24 Sold merchandise on account to Ross Company; 2/10, n/30; $2,460. Received check from Ross Company for the sale on January 16. Sold merchandise on account to Ryan Company; 2/10, n/30; $1,683. Received a 60-day, 9 percent note, dated this day, for $1,683 from Ryan Company for the amount owed on account. May 23 Received a check from Ryan Company for the amount owed on the note of March 24. June 8 Sold merchandise to Emily's Interiors for $4,327, receiving its 90- day, 10 percent note, dated June 8 (not previously recorded). Sept. 6 Received payment from Emily's Interiors for the amount owed on its note of June 8.