Following are transactions of The Barnett Company: 2823 Dec. 16 Accepted a 522,900,69-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 fon the principal and interest on the note dated Decenber 16. Mar. 2. Accepted an $8,860,4%,90-day note dated this day in granting a tine extension on the past-due account of Ati conpany. Mar. 17 Accepted a 54, eee, 30-day, 4.5K note dated this day in granting Leroy Johnson a time extension on his past-due account. May 31 Received ATW's paynent 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.) Journal entry worksheet Journal entry worksheet Record the closing of the interest revenue account. Record the collection of note plus interest. Note: Enter debits before credits. Record the 90-day, 4% note to replace past-due account. Note: Enter debits before credits. Record the 30-day, 4.5% note to replace past-due account. Note: Enter debits before credits. Record the dishonor of Leroy Johnson's note and interest. Note: Enter debits before credits. Record collection of note plus interest