Raven Company completed the following selected transactions during the year: 2017 Nov. 3 Sold goods on account to Jones, Inc. receiving a $22,000, 30-day, 8.5% note. (Ignore cost of goods sold) Dec. 3 Received a partial payment from Jones, Inc. for $1,500 plus accrued interest on their November 1 promissory note. Renewed the note for 60-days at 12%. 12 Sold equipment to Wiley Company for $31,200. Received a cash payment of $2,000 and a 17.9%, 120-day promissory note for the balance. Dec. 31 Made the required adjusting entries. 31 Prepared the required closing entries. 2018 Jan. 1 Made the reversing entries Feb. 1 Collected the amount due on the Jones Inc. note in full. 23 Sold land to Bliss Company for $125,400. Received a 90-day, 9.6% note. (Assume February has 28 days) Mar. 13 Discounted the Bliss Company note to Lakewood Bank at 11.3%. (Date) Collected the amount due from Wiley Company in full. April 23 Loaned cash to Lear Corporation, received a 60-day, 10% note for $6,000. June 22 Lear Corporation dishonored its note at maturity July 15 Received an $8,000, 90-day, 10% note on account from Grant Corp. August 5 Lear Corporation paid the amount due on their dishonored note in full, 17 Discounted the Grant Corp note to Lakewood Bank at 8% Oct. 13 Grant Corp. dishonored its note. Paid Lakewood Bank the maturity value of the note plus a $125.00 protest fee. Nov. 28 Grant Corp. paid the total amount owed on their dishonored note in full. Record the transactions in general journal form