Marydale Products permits its customers to defer payment by giving personal notes instead of cash. All the notes bear interest and require the customer to pay the entire note in a single payment 6 months after issuance. Consider the following transactions, which describe Marydales experience with two such notes:

a.	On October 31, 2019, Marydale accepts a 6-month, 9% note from Customer A in lieu of a $3,600 cash payment for services provided that day.
b.	On February 28, 2020, Marydale accepts a 6-month, $2,400, 7% note from Customer B in lieu of a $2,400 cash payment for services provided on that day.
c.	On April 30, 2020, Customer A pays the entire note plus interest in cash.
d.	On August 31, 2020, Customer B pays the entire note plus interest in cash.

	Required:
	Prepare the necessary journal and adjusting entries required to record Transactions a through d in Marydales records.