June	1	Rosman Co. gave Mirror Co. a $3,000, 90-day, 6% note to extend the time for payment of its account.
	20	Mirror Co. borrowed $2,000 for 60 days from Kaw County Bank on a non-interest-bearing note. The discount rate was 7%.
July	1	Mirror Co. discounted Rosman Co.'s note at Lawrence Bank at a discount rate of 7%.
Aug.	19	Mirror Co. paid the $2,000 non-interest-bearing note to Kaw County Bank.
	30	Rosman Co.'s $3,000 note (see June 1 transaction) was collected by Lawrence Bank. (Treat Lawrence Bank as the other party.)

Required:

Prepare general journal entries on the books of both Mirror Co. and the other party (either Rosman Co., Kaw County Bank, or Lawrence Bank) for each of the above transactions.