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	$78,000	4%	45 days
2.	Apr. 23	24,500	9	60 days
3.	July 20	45,900	5	120 days
4.	Sept. 6	58,700	6	90 days
5.	Nov. 29	27,400	7	60 days
6.	Dec. 30	67,500	6	30 days

	Required:
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 exact wording of account titles. Assume a 360-day year when calculating interest. Round your answer to the nearest whole dollar.