Assume that Sherwin Williams, the paint manufacturer, completed the following selected transactions:

20X1 Dec. 1 20X2 31 31 Mar. 1 July 21 Sep. 19 Nov. 11 Dec. 2 Required Sold goods to Kelly Paint Supply, receiving a $13.500, three-month. 10% note. Ignore cost of goods sold. Made an adjusting entry to accrue interest on the Kelly note. Round the interest amount to the nearest dollar. Made an adjusting entry to record uncollectible-account expense based on an aging of accounts receivable. The aging analysis indicates that $355,800 of accounts receivable will not be collected. Prior to this adjustment, the credit balance in Allowance for Uncollectible Accounts is $346,100. Collected the maturity value of the Kelly Paint Supply note. Sold merchandise to Mellon Co., receiving a 60-day, 9% note for $4,000. Ignore cost of goods sold. Mellon Co. dishonored its note failed to pay at maturity: we converted the maturity value of the note to an account receivable. Loaned $40.000 cash to Thermo Control, Inc.. receiving a 90-day, 9% note. Collected in full from Mellon Co. 31 Accrued the interest on the Thermo Control note. Record the transactions in the journal of Sherwin Williams. Explanations are not required.