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.) Assume 360 days in a year.

Mar. 8.		Received a $84,000, 7%, 60-day note on account.
31.		Received a $14,400, 10%, 90-day note on account.
May 7.		Received $84,980 on note of March 8.
16.		Received a $51,600, 8%, 90-day note on account.
June 11.		Received a $18,000, 6%, 30-day note on account.
29.		Received $14,760 on note of March 31.
July 26.		Received $18,090 on note of June 11.
Aug. 4.		Received a $7,200, 9%, 30-day note on account.
14.		Received $52,632 on note of May 16.
Dec. 2.		Received $7,254 on note of August 4.

Required:

Journalize the entries to record the transactions. For a compound transactions, if an amount box does not require an entry, leave it blank.