Sullivan Equipment Sales showed the following.

2023 Jan.15 Sold $25,500 of merchandise for $30,000 to JanCo; terms 3/5, n/15. 16 Wrote off Feduns account in the amount of $15,500. 20 Collected the amount owing from the January 15 sale.Mar.1 Accepted a $12,200, 60-day, 7% note dated this day in granting Parker Holdings a time extension on its pastdue account.Apr.15 Sold merchandise costing $62,500 for $72,000 to customers who used their Visa credit cards. Visa charges a 1% fee and deposits the cash electronically into the retailers account immediately at the time of sale. ? Parker Holdings honoured the note dated March 1.Nov.1 Accepted a $25,000, three-month, 6% note dated this day in granting Grant Company a time extension on its past-due account.Dec.31 Sullivans year-end. Interest was accrued on outstanding notes receivable. 31 Bad debts are based on an aging analysis that estimated $9,700 of accounts receivable are uncollectible. Allowance for Doubtful Accounts showed an unadjusted credit balance of $1,650 on this date.2024 ? Grant Company dishonoured its note dated November 1, 2023.Mar.5 Recovered $1,500 from Derek Holston that was previously written off. 14 Wrote off the Grant Company account.

Required: a. Determine the maturity dates of the March 1 and November 1 notes.

b. Prepare entries as appropriate for each date. (Round the final answers to 2 decimal places. Use 365 days a year.)