Following are transactions of The Barnett Company 2020 Dec. 16 Accepted a $22,200, 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 2021 Feb. 14 Mar. 2 Closed the Interest income account. Received Karuthers' payment for the principal and interest on the note dated December 10. Accepted an $8,100, 4%, 90-day note dated this day in granting a time extension on the past-due account of ATH Company, Har. 17 Accepted a $3,300, 30-day, 4.5% note dated this day in granting Leroy Johnson a time extension on his past-due account. May 31 Received ATM'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.) View transaction list Journal entry worksheet