Record the followving entries for Jones Co in the Geeral Jourmal. Dec. 19 Received a $3,000, 60-day, 12% note on account from Arnold Cohen. . 31 Made an adjusting entry to accrue interest on the Cohen note. 20x5 - Feb. 17 Collected the maturity value of the Cohen note. 348 Nov. 1 Sold goods to Kroger, receiving a $40,000, three-month, 9% note. Dec. 31 Made an adjusting entry to accrue interest on the Kroger note. 31 Made an adjusting entry to record uncollectible-account expense based on an aging of accounts receivable. The aging analysis indicates that $57,400 of accounts receivable will not be collected. Prior to this adjustment, the credit balance in Allowance for Uncollectible Accounts is $42,600 20 Feb.1 Collected the maturity value of the Kroger note March 31 wrote off accounts totaling $13,000