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Instructions The following data relate to notes receivable and interest for CGH Cable Co., a cable manufacturer and supplier. (All notes are dated as of the day they are received.) Apr. 10 Received a $144,000, 5%, 60-day note on account. May 15 Received a $270,000, 7%, 120-day note on account. June 9 Received $145,200 on note of April 10. Aug. 22 Received a $150,000, 4%, 45-day note on account. Received $276,300 on note of May 15. Sept. 12 30 Received a $210,000, 8%, 60-day note on account. Received $150,750 on note of August 22. Oct. 6 18 Received a 120,000, 5%, 60-day note on account. Nov. 29 Received $212,800 on note of September 30. Dec. 17 Received $121,000 on note of October 18. Journalize the entries to record the transactions. Refer to the Chart of Accounts for exact wording of account titles. Assume a 360-day year. Chart of Accounts CHART OF ACCOUNTS CGH Cable Co. General Ledger ASSETS REVENUE 110 Cash 410 Sales 111 Petty Cash 610 Interest Revenue 120 Accounts Receivable 129 Allowance for Doubtful Accounts EXPENSES 132 Notes Receivable 510 Cost of Goods Sold 141 Merchandise Inventory 520 Sales Salaries Expense 145 Office Supplies 521 Advertising Expense 146 Store Supplies 151 Prepaid Insurance 522 Depreciation Expense-Store Equipment 523 Delivery Expense 524 Repairs Expense 181 Land 191 Store Equipment 529 Selling Expenses 192 Accumulated Depreciation-Store Equipment 530 Office Salaries Expense 192 Accumulated Depreciation-Store Equipment 530 Office Salaries Expense 193 Office Equipment 531 Rent Expense 194 Accumulated Depreciation Office Equipment 532 Depreciation Expense-Office Equipment 533 Insurance Expense LIABILITIES 534 Office Supplies Expense 210 Accounts Payable 535 Store Supplies Expense 211 Salaries Payable 536 Credit Card Expense 213 Sales Tax Payable 537 Cash Short and Over 214 Interest Payable 538 Bad Debt Expense 215 Notes Payable 539 Miscellaneous Expense 710 Interest Expense EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends Journal Journalize the entries to record the transactions. Refer to the Chart of Accounts for exact wording of account titles. Assume a 360-day year. JOURNAL DATE DESCRIPTION POST. REF. AC ASSETS DEBIT CREDIT 1 2 3 4 5 6 7 8 9 10