The following are notes receivable transactions for Blossom Co$.$:

May

$1$

June $30$

July $31$

Aug. $31$

Sept. $30$

Nov. $1$

Received a $$10,000,$ six$-$month, $6\%$ note from Jioux Company in settlement of an account receivable. Interest is due at maturity.

Accrued interest on the Jioux note, at Blossom's year end. Adjustments are recorded annually.

Lent $$1,200$ cash to an employee, Noreen Irvine, receiving a two$-$month, $5\%$ note. Interest is due at the end of each month.

Received the interest due from Ms$.$ Irvine.

Received payment in full from Ms$.$ Irvine.

Jioux Company defaulted on its note. Blossom does not expect to collect on the note.

Record the transactions for Blossom Co$.$ Blossom Co$.$ uses only one allowance account for both accounts and notes receivable. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries. Round answers to $0$ decimal places, e$.$g$.5,276.$ Record journal entries in the order presented in the problem.$)$