Leduc companys records display the following transactions from December 11th, 2023, to December 23rd, 2024.

Accepted a $15,000, 6%, 60-day note dated this day in granting Fred Calhoun a time extension on his past-due account. Made an adjusting entry to record the accrued interest on the Fred Calhoun note.

Closed the Interest income account.

Discounted the Fred Calhoun note at the bank at 7%.

The Fred Calhoun note was dishonoured. Paid the bank the maturity value of the note plus a $30 fee.

Accepted a $4,500, 5.5%, 60-day note dated this day in granting a time extension on the past-due account of Donna Reed.

Discounted the Donna Reed note at the bank at 7.5%. The Donna Reed note had been received by the bank and paid by Donna Reed.

Accepted a $6,750, 60-day, 5% note dated this day in granting a time extension on the past-due account of Jack Miller.

Received payment of the maturity value of the Jack Miller note.

Accepted an $8,000, 60-day, 5% note dated this day in granting Roger Addison a time extension on his past-due account.

Discounted the Roger Addison note at the bank at 6.5%.

The Roger Addison note was dishonoured. Paid the bank the maturity value of the note plus a $30 fee.

Received payment from Roger Addison of the maturity value of his dishonoured note, the fee, and interest on both for 40 days beyond maturity at 5%.

Wrote off the Fred Calhoun account against Allowance for Doubtful Accounts.

Job to do.

the journal entries to record the following transactions of Leduc Company. (1.5 point for every transaction)