Seerden Servicing monitors its accounts receivable carefully. A review determined that a customer, John Daley, was unable to pay his $$40,000$ past$-$due account. Seerden accepted a $90-$day promissory note dated April $15,2023,$ bearing interest of $5\%$ in exchange for Daley's account. Another customer, ABC Drilling, signed a $4\mathrm{.}75\%,$ six$-$month note dated May $1$ in place of its $$20,000$ 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: $($Do not round intermediate calculations. Round your answers to $2$ decimal places.$)$

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 $15,2023$

Journal entries:

record acceptance of a $5\%,90-$day note.

record acceptance of a $4\mathrm{.}75\%,$ six$-$month note.

Record the accrued interest at the year end.

Record the collection of note.

Record the dishonour of note.

Record the entry write$-$off of account receivable.