Following are transactions of The Barnett Company:

$2023$

Dec. $16$ Accepted a $$21,400,60-$day, $5\%$ note dated this day in granting Carmel Karuthers a time extension on her past$-$due account.

Dec. $31$ Made an adjusting entry to record the accrued interest on the Karuthers note.

Dec. $31$ Closed the Interest income account.

$2024$

Feb. $14$ Received Karuthers$$ payment for the principal and interest on the note dated December $16.$

Mar. $2$ Accepted an $$8,650,4\%,90-$day note dated this day in granting a time extension on the past$-$due account of ATW Company.

Mar. $17$ Accepted a $$3,850,30-$day, $4\mathrm{.}5\%$ note dated this day in granting Leroy Johnson a time extension on his past$-$due account.

May $31$ Received ATW$$s payment for the principal and interest on the note dated March $2.$

Prepare journal entries to record The Barnett Company$$s transactions. $($Assume $365$ days in a year. Round your answers to $2$ decimal places.$)$