1. Journalize all transactions for Bird's Eye MusicBird'sEyeMusic. Round all amounts to the nearest dollar. (For notes stated indays, use a360-day year.)

20112011
Dec.	6		Received a $6,000, 90-day, 15% note on account from BoE PublishingBoEPublishing.
	31		Made an adjusting entry to accrue interest on the BoE PublishingBoEPublishing note.
	31		Made a closing entry for interest revenue.
2012
Mar.	6		Collected the maturity value of the BoE PublishingBoEPublishing note.
Jul.	1		Loaned $10,000 cash to Main Street MusicMainStreetMusic, receiving a 6-month, 14% note.
Oct.	2		Received a $2,600, 60-day, 14% note for a sale to Skip's MusicSkip'sMusic. Ignore cost of goods sold.
Dec.	1		Skip's MusicSkip'sMusic dishonored their note atmaturity; wrote off the note asuncollectible, debiting Allowance for uncollectible notes.
	30		Collected the maturity value of the Main Street MusicMainStreetMusicnote.