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Prepare journal entries to record these transactions: (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Mar. 21 Accepted a $7,050, six-month, 4% note dated today from Bradley Brooks in granting a time extension on his past-due account. Sept. 21 Brooks dishonoured his note when presented for payment. Dec. 31 After exhausting all legal means of collection, wrote off Brooks's account against the Allowance for Doubtful Accounts. View transaction list Journal entry worksheet Record the 6-month, 4% note to replace past-due account. Note: Enter debits before credits. Date General Journal Debit Credit Mar 21 Record entry Clear entry View general Journal