General journal

February $14$ Received Martin$$s payment of principal and interest on the note dated December $16.$

March $2$ Accepted a $$10,000,10\%,90-$day note in granting a time extension on the past$-$due account receivable from Hall Company

March $17$ Accepted a $$4,800,30-$day, $7\%$ note in granting Carlos Sanchez a time extension on her past$-$due account receivable.

April $16$ Sanchez dishonored her note.

$31$ Hall Company dishonored its note.

August $7$ Accepted a $$14,000,90-$day, $10\%$ note in granting a time extension on the past$-$due account receivable of Mitchell Company

September $3$ Accepted a $$6,600,60-$day, $10\%$ note in granting Than Nguyen a time extension on his past$-$due account receivable.

November $2$ Received payment of principal plus interest from Nguyen for the September $3$ note.

November $5$ Received payment of principal plus interest from Mitchell for the August $7$ note.

December $1$ Wrote off the Sanchez account against the Allowance for Doubtful Accounts.