Record the 60 -day, 5% note to replace past-due account. Record the accrued interest. Record the closing of the interest revenue account. Record the collection of note plus interest. Record the 90 -day, 4% note to replace past-due account. Record the 30 -day, 4.5% note to replace past-due account. Record the dishonor of Leroy Johnson's note and interest. Record collection of note plus interest. Vote : O= journal entry has been entered Following are transactions of The Barnett Company: 2023 Dec. 16 Accepted a 521,900,69-day, 5% note dated this day in granting Carmel Karuthers a tiae extension on her past-due account. Dec. 31 Made an adjust ing entry to record the accrued interest on the Karuthers note. Dec. 31 Closed the Interest income account. 2024 Feb, 14 Received Karuthers' payment for the principal and interest on the note dated Decenber 16. Mar. 2 Accepted an $8,159,48, 90 -day note dated this day in granting a time extension on the past due account of ATW Company. Mar. 17 Accepted a $3,350,38-day, 4,5% note dated this day in granting Leroy Johinson a time extension on his past-due account. May 31 Received ATW's payment for the principal and interest on the note dated March 2. Prepare journal entries to record The Barnett Company's transactions, (Assume 365 days in o year. Round your answers to 2 d pleces.) pleces.)