Pembina Supply Corp. has the following selected transactions for notes receivable. Nov. 1 Lent $138,800 cash to A. Bouchard on a one-year, 9% note. Dec. 1 15 Feb. 1 28 Sold goods to Wright Inc., receiving a two-month, 6%, $30,600 note. Interest is due at maturity. The goods cost $19,080. Received a six-month, 6%, $33,600 note in exchange for an account from Aquilina Corporation. Interest is due at maturity. Collected the amount owing on the Wright note. Accrued interest on all notes receivable at year end. Assume that interest is calculated to the nearest half month. 28 Analyzed each note and estimated that uncollectible notes at year end totalled $25,180.