Seerden Servicing monitors its accounts receivable carefully. A review determined that a customer, John Daley, was unable to pay his $90,000 past-due account. Seerden accepted a 90-day promissory note dated April 15, 2020, bearing interest of 5% in exchange for Daley's account. Another customer, ABC Drilling, signed a 4.75%, six-month note dated May 1 in place of its $40,000 past-due accounts receivable. On May 31, Seerden's year-end, accrued interest was recorded on the notes receivable. John Daley honoured his note on the maturity date. ABC Drilling dishonoured its note on the maturity date. On November 15, Seerden Servicing wrote off ABC Drilling's account as it was determined to be uncollectible. Required: Prepare Seerden Servicing's entries for each of the following dates: (Use 365 days in a year. Do not round intermediate calculations. Round your answers to 2 decimal places.) a. April 15, 2020 b. May 1, 2020 c. May 31, 2020 d. Maturity date of John Daley's note e. Maturity date of ABC Drilling's note f. November 15, 2020 Journal entry worksheet < 1 2 3 4 5 6 Record acceptance of a 4.75%, Six-month note. Note: Enter debits before credits. Transaction b General Journal Debit Credit