Prepare journal entries to record the following selected transactions of Paloma Company. Mar. 21 Accepted a $3,100, 180-day, 10\% note dated March 21 from Salma Hernandez in granting a time extension on her past-due account receivable. Sept. 17 Hernandez dishonors her note when it is presented for payment. Dec. 31 After exhausting all legal means oficollection, Paloma Company writes off Hernandez's account against the Allowance for Doubtful Accounts