Write the journal entries to record

(a) receipt of a note from a charge cus¬

tomer;

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

receipt of a note as a result of granting a personal loan;

(d) receipt of a note in exchange for merchandise or other property;

(e) receipt of interest and renewal of a note at maturity;

(f) discounting of an interest-bearing note receivable.