Prepare journal entries to record these transactions:

Mar. $21$ Accepted a $$6,750,$ 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.

Journal entry worksheet

$1$

$2$

$3$

Record the $6-$month, $4\%$ note to replace past$-$due account.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$Mar $21,,,],[,,,],[,,,],[,,,]]$