Oct. $1$

Issued a $$6,800,60-$day, $5\%$ note to Mac Farm Equipment for purchase of merchandise.

$15$ Received a $$2,000,60-$day, $6\%$ note from R$.$ Chambers in payment for sale of merchandise.

Nov. $1$

Discounted the note received from R$.$ Chambers on October $15$ at Merchants National Bank. The discoun

$1$ Borrowed $$5,000$ from First National Bank on a three$-$month, non$-$interest$-$bearing note that was discour

$20$ Received a $$4,000,90-$day, $6\mathrm{.}5\%$ note from L$.$ Revsine in payment of an account receivable.

$30$ Issued a check to Mac Farm Equipment in payment of the note issued on October $1,$ including interest.

Dec.

$10$

Issued a $$3,000,90-$day, $6\%$ note to Remak Tractors to extend time for payment of an account payable.

$16$

Received notification from Merchants National Bank that R$.$ Chambers has dishonored his note. A check is

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