Journalize the following transaction:

Mar. 1 Received a 60-day, note for $24, 000 dated today from Toy Co. on account

Apr. 30 Received amount due on note above.

Apr. 30 Received a 90-day , 10% note for $4,800, dated April 30, from Bear Co. on account.

May 10 Discounted the note dated April 30 at Third National Bank at a discount rate of 10%.

Please help me