P 14-3A Selected transactions of Larry's Center carried out this year are as follows: Jan. 10 Sold merchandise on account to Oscar Stores; 3/10, n/30; $5,692. Feb. 9 Received a 30-day, 5.75 percent note, dated February 9, for $5,692 from Oscar Stores to ap- ply on account. Mar. 11 Received $2,719.27 from Oscar Stores as partial payment on its note dated February 9: $2,692 as partial payment on the principal and $27.27 interest on $5,692 for 30 days at 5.75 per- cent. Mar. 11 Received a new 30-day, 6.5 percent note for $3,000. Apr. 4 Sold merchandise to Fletcher Sports for $3,479, receiving a 60-day, 6 percent note, dated April 4 (not previously recorded). Apr. 10 Received a check from Oscar Stores for the amount owed on its note of March 11. Apr. 12 Discounted the note received from Fletcher Sports at Landon Bank; discount rate, 6.5 per- cent. May 10 Sold merchandise on account to Lindstron, Inc.; 2/10, n/30; $2,910. June 9 Received a 45-day, 6 percent note, dated June 9, for $2,910 from Lindstrom, Inc., to apply on account. Required: Record these transactions in the general journal.

Selected transactions of Larry's Center carried out this year are as follows: Jan. 10 Sold merchandise on account to Oscar Stores; 3/10,n/30;55,692. Feb. 9 Received a 30-day, 5.75 percent note, dated February 9, for $5,692 from Oscar Stores to apply on account. Mar. 11 Received \$2,719.27 from Oscar Stores as partial payment on its note dated February 9: $2,692 as partial payment on the principal and $27.27 interest on $5,692 for 30 days at 5.75 percent. Mar. 11 Received a new 30-day, 6.5 percent note for $3,000. Apr. 4 Sold merchandise to Fletcher Sports for $3,479, receiving a 60.day, 6 percent note, dated April 4 (not previously recorded). Apr. 10 Received a check from Oscar Stores for the amount owed on its note of March 11. Apr. 12 Discounted the note received from Fletcher Sports at Landon Bank; discount rate, 6.5 percent. May 10 Sold merchandise on account to Lindstra n, Inc.; 2/10, n/30; \$2,910. June 9 Received a 45-day, 6 percent note, dated June 9, for \$2,910 from Lindstrom, Inc, to apply on account. Required: Record these transactions in the general journal