Evergreen Company sells lawn and garden products to wholesalers. The companys fiscal year-end is December 31. During 2016, the following transactions related to receivables occurred:

Feb. 28		Sold merchandise to Lennox, Inc. for $20,000 and accepted a 12%, 7-month note. 12% is an appropriate rate for this type of note.
Mar. 31		Sold merchandise to Maddox Co. and accepted a noninterest-bearing note with a discount rate of 12%. The $10,000 payment is due on March 31, 2017.
Apr. 3		Sold merchandise to Carr Co. for $8,000 with terms 2/10, n/30. Evergreen uses the gross method to account for cash discounts.
11		Collected the entire amount due from Carr Co.
17		A customer returned merchandise costing $3,900. Evergreen reduced the customers receivable balance by $5,700, the sales price of the merchandise. Sales returns are recorded by the company as they occur.
30		Transferred receivables of $57,000 to a factor without recourse. The factor charged Evergreen a 1% finance charge on the receivables transferred. The sale criteria are met.
June 30		Discounted the Lennox, Inc., note at the bank. The banks discount rate is 14%. The note was discounted without recourse.
Sep. 30		Lennox, Inc., paid the note amount plus interest to the bank.

Required:

1.	Prepare the necessary journal entries for Evergreen for each of the above dates. For transactions involving the sale of merchandise, ignore the entry for the cost of goods sold.