On May 19, Anderson Company received a $9,600, 75-day, 17% note from Stewart Company in payment of its account. 

On June 18, Anderson Company discounted Stewart Company's note at the bank at 20%, with recourse. 

On August 2, the bank notified Anderson Company that Stewart Company had dishonored the note. Since the note had been dishonored, the bank deducted the maturity value of the note plus a protest fee of $75 from Anderson Company's account. 

Required: 

Journalize Anderson Company's transactions on May 19, June 18, and August 2. 

Note: To simplify the arithmetic in the problem, use 360 days for the number of days in a year.