The following data relate to notes receivable and interest for Owens Co., a financial services company. (All notes are dated as of the day they are received.)

Mar. 8.	Received a $33,000, 5%, 60-day note on account.
31.	Received an $80,000, 7%, 90-day note on account.
May 7.	Received $33,275 on note of March 8.
16.	Received a $72,000, 7%, 90-day note on account.
June 11.	Received a $36,000, 6%, 45-day note on account.
29.	Received $81,400 on note of March 31.
July 26.	Received $36,270 on note of June 11.
Aug. 4.	Received a $48,000, 9%, 120-day note on account.
14.	Received $73,260 on note of May 16.
Dec. 2.	Received $49,440 on note of August 4.

Journalize the entries to record the transactions. Refer to the Chart of Accounts for exact wording of account titles.