Journalize the following transactions of Simmons Company:

Date	Transaction
Mar. 1	Received a $60,000, 60-day, 6% note dated March 1 from Bynum Company on account.
Mar. 18	Received a $25,000, 60-day, 9% note dated March 18 from Solo Co. on account.
Apr. 30	The note dated March 1 from Bynum Company is dishonored.
May 17	The note dated March 18 from Solo Co. is dishonored.
July 29	Received the amount due on the dishonored note dated March 1 plus interest for 90 days at 8% on the total amount charged to Bynum Company on April 30.
Aug. 23	Wrote off the amount charged to Solo Co. on May 17. Simmons uses the allowance method of accounting for uncollectible receivables.

If an amount box does not require an entry, leave it blank. Assume 360 days per year.