Following afe transactions of The Barnett Company: 2023 Dec: 16 Accepted a 522,600,60-day, 5% note dated this day in granting Carmel Karuthers a tine extension on her past-due account. Dec. 31 Made an adjusting entry to record the accrued Interest on the garuthers note. Dec. 31 tlosed the Interest incose account. 2024 Feb. 14 Recelved Karuthers' paynent for the principal and interest on the note dated December 16. Mar. 2 accepted an 58,560,45,90-day note dated this day in granting a tire extension on the past-due account of ATK Company. Mar. 17 Arcepted a 53,790 , 30.day, 4.5\% note dated this day in Branting Leroy Jobnsen a time extension on his May 31 Rast-due account. Prepate journal entries to record The Barnett Compary's transoctions. (Assume 365 days in a year. Round your answers to 2 decimal places.) Journal entry worksheet Record the 60day,5% note to replace past-due account