Journalize the following transactions for Barry Company:

View the transactions.

$($Record debits first, then credits. Exclude explanations from journal entries. Assume a $360-$day year. Do not round intermediary percentage or proportion calculations, but then round all final answers that you enter into the journal entry tables to the nearest cent, X$.$XX$.)$

Apr. $18$: Received a $$20,000,90-$day, $9\%$ note from Gary Biano in payment of account past due.

$\backslash$table$[[$Date$,$Account Titles,Debit,Credit$],[$Apr$.18],[,,,],[,,,],[,,,]]$

May $9$: Wrote off the Fred Fabin account as uncollectible for $$640.($Barry uses the Allowance method to record Bad Debts.$)$

$\backslash$table$[[$Date$,$Account Titles,Debit,Credit$],[$May $9],[,,,],[,,,],[,,,]]$