(bottom half of the sheet)

Prepare fourtal entries to recotd the tranactions. Vandiver prepares adjustint entries once a year on December 31 icrect octeunt titles are outomatically indented when the omount is entered. De not indent maniolle Record journal entries int che anter prrsented in the peoblem. (To record interest accrued on Goodwin note) (To record interest accrued on Thomas note) (To record collection of Goodwin note and interest) (To record the dishonar of Thomas note)