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Receipt of a Note: Assume that C Company agreed to accept $232 cash along with a $600,60-day. 15% note from Jo Cook to settle her $832 past-due account receivable. Record the joumal entry. Honoring a Note: Assume Jo Cook above pays the note on its due date. Record the joumal entry. Dishonoring a Note; Assume Jo Cook dishonors the note above (i.e., does not pay when it is due). Record the entry. End-of:-Period Adiustment: Assume D Company accepts a $3,000,60-day, 12% note from a customer in granting an extension on a past-due account on December 16 . Record the adjusting entry at December 31 for interest eamed