Prepare general journal entries to record these transactions:

May 11 Sold merchandise to Jack Voit, \(\$ 2,500\), terms 2/10, n/60.

July 11 Received \(\$ 300\) in cash and a \(\$ 2,200\), 90 -day, \(10 \%\) note dated July 10 in granting a time extension on the amount due from Jack Voit.

Aug. 10 Discounted the Jack Voit note at the bank at \(12 \%\).

Oct. 9 Since a notice protesting the Jack Voit note had not been received, assumed that it had been paid.