2014 Dec. 13 Accepted a $26,000, 45-day, 8% note dated December 13 in granting Latisha Clark a time extension on her past-due account receivable 31 Prepared an adjusting entry to record the accrued interest on the Clark note 2015 Jan. 27 Received Clark's payment for principal and interest on the note dated December 13 Mar. 3 Accepted a $20,000, 796, 90-day note dated March 3 in granting a time extension on the pastdue account receivable of Shandi Company 17 Accepted a $18,000, 30-day, 7% note dated March 17 in granting Juan Torres a time extension on his past-due account receivable Apr. 16 Torres dishonors his note when presented for payment. May 1 Wrote off the Torres account against the Allowance for Doubtful Accounts June 1 Received the Shandi payment for principal and interest on the note dated March 3 Prepare journal entries for the above transactions for 2015. (Use 360 days a year. Do not round intermediate calculations and round your final answers to nearest dollar amount. Omit the "$" sign in your response.) Date 2015 General Journal Debit Jan. 27 (Click to select) (Click to select) (Click to select) (Click to select) Mar. 3 (Click to select) (Click to select) 17 (Click to select) Click to select Apr. 16(Click to select) (Click to select) (Click to select) May 1 (Click to select) (Click to select) June 1 (Click to select) (Click to select) (Click to select)