Journalize the entries to record the transactions. For a compound transactions, if an amount box does not require an entry, leave it blank.

The following data relate to notes receivable and interest for Owens Co., a financial services company. (All notes are dated as of the day they are received.) Assume 360 days in a year. Mar. 8, 31, May 7. 16, June 11, 29. Received a $72,000, 796, 60-day note on account. Received a $19,200, 1090, 90-day note on account. Received $72,840 on note of March 8. Received a $46,800, 996, 90-day note on account. Received a $18,000, 12%, 30-day note on account. Received $19,680 on note of March 31. July 26. Received $18,180 on note of June 11 Received a $3,600, 896, 30-day note on account. Aug. 4, 14. Received $47,853 on note of May 16 Dec. 2. Received $3,624 on note of August 4