Candy company had the following transactions during the current year

Apr 8 received a $7200, 75 day, 10% note from L. Trance in payment of account

May 24 wrote off customer J. Nut's account against the allowance for uncollectible accounts, $575

Jun 2 received payment of L. Trance's note in full

Sept 10 gave a $56000, 90 day, 11% note to H. Ali in payment of account

Sept 18 received payment of Nut's account, written off May 24

Dec 4 discounted its own $18000, 90 day note at the bank at 12%. Dec 9 paid principle and interest due on note to H. Ali

Dec 21 received a $75000, 60 day, 12% note from L. Cindy on account

Record the above transactions in general journal form

Make any necessary adjusting entries for interest at Dec 31.