The Crown Company had the following transactions involving notes receivable during 20X1.

Mar.	10	Received a 90-day, 8 percent note for $12,000 from Morgan Corp., a customer whose account was overdue.
April	29	Discounted the note received from Morgan Corp. at the Security Bank. The bank charged a discount rate of 10 percent.
June	8	Received notice from Security Bank that Morgan Corp. had paid the note and the interest.
Aug.	10	Received a 30-day, 6-percent note for $21,800 from Andrew Ochoa, a customer whose account was overdue.
Sept.	9	Received the amount due from Andrew Ochoa.

Record the entries for Received a 90-day, 8 percent note for $12,000 from Morgan Corp., a customer whose account was overdue, and entry for Discounted the note received from Morgan Corp. at the Security Bank. The bank charged a discount rate of 10 percent and entry for Received notice from Security Bank that Morgan Corp. had paid the note and the interest, and entry for Received a 30-day, 6-percent note for $21,800 from Andrew Ochoa, a customer whose account was overdue, and entry for Received the amount due from Andrew Ochoa.