James Howard owns Howard Auto Sales. He periodically borrows money from Bay City State Bank and Trust. He permits some customers to sign short-term notes for their purchases. He usually discounts these notes at the bank. Following are selected transactions that occurred in March 20X1.

DATE			TRANSACTIONS
20X1
Mar.	4		Mr. Howard borrows $46,080 from the bank on a note payable for the business. Terms of the note are 11 percent interest for 45 days.
	11		A 90-day $47,520 note payable to the bank is discounted at a rate of 12 percent.
	22		Sold a car to Darnell Jones for $57,600 on a 75-day note receivable, bearing interest at 9 percent.
	23		Discounted the Jones note with the bank. The bank charges a discount rate of 11 percent.
	25		Sold a car for $43,200 to Henry Thomas. Thomas paid $4,000 cash and signed a 30-day note, bearing interest at 9 percent, for the balance.
	28		Alfred Herron's account receivable is overdue. Howard requires him to sign a 10 percent, 30-day note for the balance of $41,760.

Additional Data

1. Howard pays all the companys notes payable on time.
2. Darnell Jones defaults on his $57,600 note and the bank charges the companys checking account for the maturity value of the note and a service fee of $72.
3. Henry Thomas pays his note on time.
4. Alfred Herron pays his note on time.

Record the entry for the maturity of the $46,080 note, maturity of the $47,520 note, maturity and default of the Darnell Jones note, maturity of the Henry Thomas note and maturity of the Alfred Herron note from the information above.