Journalize the following transactions for Alden Company for 201X:

• Apr. 18 Received a $14,000, 90-day, 9% note from Becky Falcon in payment of account past due.
• May 9 Wrote off the Francis Cleary account as uncollectible for $620. (Alden uses the Allowance method to record bad debts.)
• July 17 Becky Falcon paid Alden the note in full.
• Nov. 11 Gave Daisy Company an $8,700, 40-day, 12% note as a time extension of account now past due.
• Nov. 15 Francis Cleary paid Alden amount previously written off on May 9.
• Dec. 3 Discounted its own $5,000, 140-day note at Charleston Bank at 9%.
• Dec. 5 Received a $15,000, 90-day, 10% note dated December 5 from Susan Quarter in payment of account past due.
• Dec. 11 Paid principal and interest due on note issued to Daisy Company from November 11 note.
• Dec. 16 Received a $21,000, 70-day, 12% note from Window Company in payment of account past due.
• Dec. 23 Discounted the Susan Quarter note to Pike Bank at 12%.
• Dec. 31 Recorded adjusting entries as appropriate.