Flush Mate Co. wholesales bathroom fixtures. During the current fiscal year, Flush Mate Co. received the following notes:

	Date	Face Amount	Interest Rate	Term
1.	Mar. 6	$79,600	6%	45 days
2.	Apr. 23	27,900	8	60 days
3.	July 20	41,500	7	120 days
4.	Sept. 6	51,500	8	90 days
5.	Nov. 29	30,800	7	60 days
6.	Dec. 30	69,300	5	30 days

	Required:
	1. Determine for each note (a) the due date and (b) the amount of interest due at maturity, identifying each note by number. Assume a 360-day year when calculating interest. Round each interest computation to the whole dollar.
	2. Journalize the entry to record the dishonor of Note (3) on its due date.*
	3. Journalize the adjusting entry to record the accrued interest on Notes (5) and (6) on December 31.*
	4. Journalize the entries to record the receipt of the amounts due on Notes (5) and (6) in January.*
	*Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. Assume a 360-day year when calculating interest. Round your answers to the nearest whole dollar.