Following are transactions of The Barnett Comparty: 2027 Dec. 16 Accepted a \$21,609, 69-day, 58 note dated this doy in granting fareet Karuthers a tiee extension on her past-due account. Dec. 31 Made an adjustine entry to recerd the accrued interest on the Karuthers pote. Dec. 31 Closed the Interest incoee acceunt. 2024 Feb. 14 Received Karuthers" payment for the principal and interest on the note dated Decenber 16. Mar, 2, Acrepted an 58,450,4x,90 day note dated this. day In granting a time extensian en the past-due acteunt of ath coepary, Mar. 17 Aceepted a \$3,650, 39-day, 4.55 note dated this day in granting leroy Johnson a time extension on his past due account. May 31 Received ATw's paymeot for the prineipal and interest on the note deted March 2. Prepare journal entries to record The Barnett Company's transactions. (Assume 365 doys in a yeor. Round your answers to 2 decimel places.)