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 $72,000, 6%, 60-day note on account. 31. Received a $8,400, 7%, 90-day note on account. May 7. Received $72,720 on note of March 8. 16. Received a $69,600, 8%, 90-day note on account. June 11. Received a $24,000, 9%, 30-day note on account. 29. Received $8,547 on note of March 31. July 26. Received $24,180 on note of June 11. Aug. 4. Received a $2,400, 10%, 30-day note on account. 14. Received $70,992 on note of May 16. Dec. 2. Received $2,420 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.