Following are transactions of Leduc Company: 2023 Dec. 11 Accepted a $17,000, 6%, 60-day note dated this day in granting Fred Calhoun a time extension on his past-due account. 31 Made an adjusting entry to record the accrued interest on the Fred Calhoun note. 31 Closed the Interest income account. 2021 Jan. 10 Discounted the Fred Calhoun note at the bank at 7%. Feb. 10 The Fred Calhoun note was dishonoured. Paid the bank the maturity value of the note plus a $30 fee. Mar. 5 Accepted a $6,500, 5.5%, 60-day note dated this day in granting a time extension on the past-due account of Donna Reed. 29 Discounted the Donna Reed note at the bank at 7.5%. May 7 The Donna Reed note had been received

June9Accepted a $8,750, 60-day, 5% note dated this day in granting a time extension on the past-due account of Jack Miller.Aug.8Received payment of the maturity value of the Jack Miller note. 11Accepted an $10,000, 60-day, 5% note dated this day in granting Roger Addison a time extension on his past-due account. 31Discounted the Roger Addison note at the bank at 6.5%.Oct.12The Roger Addison note was dishonoured. Paid the bank the maturity value of the note plus a $30 fee.Nov.19Received payment from Roger Addison of the maturity value of his dishonoured note, the fee, and interest on both for 40 days beyond maturity at 5%.Dec.23Wrote off the Fred Calhoun account against Allowance for Doubtful Accounts.

Required: Prepare General Journal entries to record the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Use 365 days in a year. Do not round intermediate calculations. Round your answers to 2 decimal places.)