Evergreen Company sells lawn and garden products to wholesalers. The company's fiscal year-end is December 31 . During 2021, the following transactions related to receivables occurred: Fob. 28 sold merchandise to Lennox, inc., for $24,000 and accepted a 108, 7-month note. 108 in an appropeiate rate for this type of note. Mar. 31 sold morchandise to Maddox Co. that had a fair value of $16,200, and accepted a noninterest-bearing note for which $18,000 payment is due on Mareh 31, 2022. Apr. 3 Sold merchandise to Carr Co. for $15,000 with terns 2/10,n/30. Rvergreen uses the gron nethod to account tor cash discountr. 11 collected the entire amount due fron Carr Co. 17A custoner returned merchandise costing $3,400. Evergreen reduced the cuatoner's receivable balance by 55,200 , the salee price of the merchandise. Sales returns are recorded by the company as they occur. 30 Trannferred receivables of $52,000 to a tactor without recourse. The factor charged Evergreen a 11 tinance charge on the recelvables transferred. The sale criterla are tet. June 30 biscounted the Lennox, Inc., note at the bank. The bank'n discount rate in 121 . The note was discounted without recourbe. Seg. 30 Lennox, Ine., paid the note anount plua 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. 2. Prepare any necessary adjusting entries at December 31, 2021. Adjusting entries are only recorded at year-end. 3. Prepare a schedule showing the effect of the journal entries on 2021 income before taxes. Complete this question by entering your answers in the tabs below. Journal entry worksheet Sold merchandise to Lennox, Inc. for $24,000 and accepted a 10%,7-month note. 10% is an appropriate rate for this type of note. Notel Enter debits before credits. Journal entry worksheet Record accrued interest at December 31, 2021. Note: Enter debits before credits. Prepare a schedule showing the effect of the journal entries on 2021 income before taxes. (Decreases s with a minus sign. Do not round intermediate calculations. Round your final answers to the nearest who