12/19 Wrote off an account receivable from D. Cavalo in the amount of $3,200, JHA uses the allowance method of accounting for uncollectible receivables 12/20 Loaned XYZ Co. $12,000, requiring XYZ to sign a note for 30 days at an annual interest rate of 8% 12/30 A $10,000, 9%, 15-day note receivable matured today and JHA collected in full. 12/30 JHA replenished the petty cash fund and receeded expenses for the month. The ledger account for petty cash showed a balance of $200. An analysis of the petty cash drawer showed the following: Currency and coin in the drawer: $50 Vouchers for the following: Postage $54, Travel $30 and Miscellaneous $50