journalize above entries

Lester Company completed the following transaction in 2021 May 1 Sold Merchandise to Xander Company receiving a $15,000,8%, 9 month note. (Ignore Cost of Goods Sold) Issued a 60 day, 7%, $35,000 note for cash to Francona Company July 3 a Sep 2 Francona Company dishonored its note. Lester Company converted the note to an Accounts Receivable. Nov 1 Sold Merchandise Inventory to Koji Company receiving a $16,000, 5%, 90 day note. (Ignore Cost of Goods Sold) Dec 6 Collected in full from Francona Company Dec 31 Accrue interest on the Koji Company note payable Dec 31 Estimated Bad Debts, $300 Required: Journalize above entries for Lester Company