Make necessary entries.

a) The company pledged its $10,000 notes receivables to a bank and received a loan of $8,000. The note is paid on the maturity. (Ignore interest expense)

b)The company discounted its notes receivables for $5,000 and collected $4,300. This note is not paid on maturity. (Protest fee $2)

c)The company gave its $20,000 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 company's account for $4.