Teal Mountain Ltd. started the year with a balance owing from Strutford Inc. of $13,200. After several phone calls, on Feb. 1, 2021, Strutford offered to sign a 5% note for the balance owing. The note is due May 1, 2021. Teal Mountain has a calendar year end and adjusts its accounts monthly. On May 5, Teal Mountain Ltd. was notified that Strutford Inc. went bankrupt and would not be paying off its debts. Prepare all journal entries and month-end adjusting entries from Feb. 1, 2021 to May 5, 2021 for Teal Mountain Ltd. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit