Followings are selected transactions of Brave Company for 2018 , 2019 and 2020. The companys fiscal year ends at December 31. 2018

Dec.		1		Accepted a $16,000, 60-day, 10% note dated December 1 from Donna Noble as a settlement of an account receivable.

2019

Jan.		31		Received Noble's payment for principal and interest on the note dated December 1.
Sept.		15		Accepted an $8,000, 30-day, 8% note dated September 15 from A. Pond as a settlement of an account receivable.
Nov. Dec . 2020 Feb March.		15 31 25 17		A. Pond dishonored (not paid) her note when presented for payment. The company estimated that there is impairment loss of TL $10,000 from its customers. The Company determined that A..Ponds account was uncollectible and wrote off $8,053 that belongs to A. Pond. A Pond unexpectedly paid the full amount to the company.

Required: Prepare all the necessary journal entries. For the calculated amounts, show the calculations.