Mar.	29	Received a $51,600, 60-day, 6% note dated March 29 from Karie Platt on account.
Apr.	30	Received a $36,000, 60-day, 8% note dated April 30 from Jon Kelly on account.
May	28	The note dated March 29 from Karie Platt is dishonored, and the customers account is charged for the note, including interest.
June	29	The note dated April 30 from Jon Kelly is dishonored, and the customers account is charged for the note, including interest.
Aug.	26	Cash is received for the amount due on the dishonored note dated March 29 plus interest for 90 days at 8% on the total amount debited to Karie Platt on May 28.
Oct.	22	Wrote off against the allowance account the amount charged to Jon Kelly on June 29 for the dishonored note dated April 30.

Journalize the above transactions in the accounts of Missouri Gaming Co., which operates a riverboat casino. Refer to the Chart of Accounts for exact wording of account titles. Assume a 360-day year.

CHART OF ACCOUNTS

Missouri Gaming Co.

General Ledger

ASSETS
110	Cash
111	Petty Cash
121	Accounts Receivable-Karie Platt
122	Accounts Receivable-Jon Kelly
129	Allowance for Doubtful Accounts
131	Interest Receivable
132	Notes Receivable
141	Merchandise Inventory
145	Office Supplies
146	Store Supplies
151	Prepaid Insurance
181	Land
191	Store Equipment
192	Accumulated Depreciation-Store Equipment
193	Office Equipment
194	Accumulated Depreciation-Office Equipment

LIABILITIES
210	Accounts Payable
211	Salaries Payable
213	Sales Tax Payable
214	Interest Payable
215	Notes Payable

EQUITY
310	Common Stock
311	Retained Earnings
312	Dividends
313	Income Summary

REVENUE
410	Sales
610	Interest Revenue

EXPENSES
510	Cost of Merchandise Sold
520	Sales Salaries Expense
521	Advertising Expense
522	Depreciation Expense-Store Equipment
523	Delivery Expense
524	Repairs Expense
529	Selling Expenses
530	Office Salaries Expense
531	Rent Expense
532	Depreciation Expense-Office Equipment
533	Insurance Expense
534	Office Supplies Expense
535	Store Supplies Expense
536	Credit Card Expense
537	Cash Short and Over
538	Bad Debt Expense
539	Miscellaneous Expense
710	Interest Expense