Make all of the necessary journal entries for the following (7, 8, and 9) independent transactions:

7. The company pledged its $10,000 notes receivables to a bank and received a loan of $8,500. The note is not paid on the maturity. (Protest fee $6)

8. The company discounted its notes receivables for $5,000 and collected $4,400. This note is paid on maturity.

9. The company gave its $60,000 note receivable to a bank for collection. The note is not paid on maturity. Bank protested the note on behalf of the company and credited nottery public fee from companys account for $8.