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 $90,000, 7%, 60-day note on account.
31.		Received a $18,000, 10%, 90-day note on account.
May 7.		Received $91,050 on note of March 8.
16.		Received a $67,200, 8%, 90-day note on account.
June 11.		Received a $42,000, 6%, 30-day note on account.
29.		Received $18,450 on note of March 31.
July 26.		Received $42,210 on note of June 11.
Aug. 4.		Received a $9,600, 9%, 30-day note on account.
14.		Received $68,544 on note of May 16.
Dec. 2.		Received $9,672 on note of August 4.

Required:

Journalize the entries to record the transactions. If an amount box does not require an entry, leave it blank.

Mar. 8	Accounts PayableAccounts ReceivableInterest RevenueNotes PayableNotes Receivable	- Select -	- Select -
	Accounts PayableAccounts ReceivableInterest RevenueNotes PayableNotes Receivable	- Select -	- Select -
Mar. 31	Accounts PayableAccounts ReceivableInterest RevenueNotes PayableNotes Receivable	- Select -	- Select -
	Accounts PayableAccounts ReceivableInterest RevenueNotes PayableNotes Receivable	- Select -	- Select -
May 7	Accounts PayableCashInterest ReceivableInterest RevenueNotes Receivable	- Select -	- Select -
	Accounts ReceivableAllowance for Doubtful AccountsCashInterest ReceivableNotes Receivable	- Select -	- Select -
	Accounts PayableCashInterest PayableInterest ReceivableInterest Revenue	- Select -	- Select -
May 16	Accounts PayableAccounts ReceivableInterest RevenueNotes PayableNotes Receivable	- Select -	- Select -
	Accounts PayableAccounts ReceivableInterest RevenueNotes PayableNotes Receivable	- Select -	- Select -
June 11	Accounts PayableAccounts ReceivableInterest RevenueNotes PayableNotes Receivable	- Select -	- Select -
	Accounts PayableAccounts ReceivableInterest RevenueNotes PayableNotes Receivable	- Select -	- Select -
June 29	Accounts PayableAccounts ReceivableCashInterest RevenueNotes Receivable	- Select -	- Select -
	Accounts ReceivableCashNotes PayableNotes ReceivableUnearned Interest	- Select -	- Select -
	Accounts ReceivableAllowance for Doubtful AccountsCashInterest ReceivableInterest Revenue	- Select -	- Select -
July 26	Accounts PayableAccounts ReceivableCashInterest RevenueNotes Receivable	- Select -	- Select -
	Accounts ReceivableCashInterest ReceivableNotes PayableNotes Receivable	- Select -	- Select -
	Accounts PayableAccounts ReceivableCashInterest RevenueUnearned Interest	- Select -	- Select -
Aug. 4	Accounts PayableAccounts ReceivableInterest RevenueNotes PayableNotes Receivable	- Select -	- Select -
	Accounts PayableAccounts ReceivableInterest RevenueNotes PayableNotes Receivable	- Select -	- Select -
Aug. 14	Accounts PayableAccounts ReceivableCashInterest ReceivableNotes Receivable	- Select -	- Select -
	Accounts ReceivableCashInterest ReceivableNotes PayableNotes Receivable	- Select -	- Select -
	Accounts PayableAccounts ReceivableCashInterest ReceivableInterest Revenue	- Select -	- Select -
Dec. 2	Accounts PayableAccounts ReceivableCashInterest ReceivableNotes Receivable	- Select -	- Select -
	Accounts ReceivableAllowance for Doubtful AccountsCashNotes PayableNotes Receivable	- Select -	- Select -
	Accounts PayableAccounts ReceivableCashInterest ReceivableInterest Revenue	- Select -	- Select -