1. Notes Receivable Entries

   The following data relate to notes receivable and interest for Owens Co., a financial services company. (All notes are dated as of the day they are received.) Assume 360 days in a year.

   Mar. 8.		Received a $66,000, 7%, 60-day note on account.
   31.		Received a $15,600, 10%, 90-day note on account.
   May 7.		Received $66,770 on note of March 8.
   16.		Received a $61,200, 9%, 90-day note on account.
   June 11.		Received a $30,000, 12%, 30-day note on account.
   29.		Received $15,990 on note of March 31.
   July 11.		Received $30,300 on note of May 31.
   Aug. 4.		Received a $12,000, 8%, 30-day note on account.
   Aug. 14.		Received $62,577 on note of May 16.
   Sep. 3.		Received $12,080 on note of Aug. 4.

   Required:

   Journalize the entries to record the transactions. For a compound transactions, if an amount box does not require an entry, leave it blank.

   Mar. 8
   Mar. 31
   May 7
   May 16
   June 11
   June 29
   July 11
   Aug. 4
   Aug. 14
   Sep. 3