Seerden Servicing monitors its accounts receivable carefully. A review determined that a customer, John Daley, was unable to pay his $160,000 past-due account. Seerden accepted a 90-day promissory note dated April 15, 2023, bearing interest of 5% in exchange for Daleys account. Another customer, ABC Drilling, signed a 4.75%, six-month note dated May 1 in place of its $80,000 past-due accounts receivable. On May 31, Seerdens 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 Drillings account as it was determined to be uncollectible. Required: Prepare Seerden Servicing's entries for each of the following dates:

a. April 15, 2023 b. May 1, 2023 c. May 31, 2023 d. Maturity date of John Daley's note e. Maturity date of ABC Drilling's note f. November 15, 2023

Record acceptance of a 5%, 90-day note.

Record acceptance of a 4.75%, Six-month note.

Record the accrued interest at year end.

• Record the collection of note.
• Record the dishonour of note.
• Record the entry write-off of account receivable.