The following data relate to notes receivable and interest for CGH Cable Co., a cable manufacturer and supplier. (All notes are dated as of the day they are received.) Apr. 10. May 15. June 9. Aug. 22. Sept. 12. 30. Oct. 6. 18. Nov. 29. Dec. 17. Received a $144,000,5%, 60-day note on account. Received a $270,000, 7%, 120-day note on account Received $145,200 on note of April 10. Received a $150,000, 4%, 45-day note on account. Received $276,300 on note of May 15. Received a $210,000, 8%, 60-day note on account Received $150,750 on note of August 22. Received a 120,000, 5%, 60-day note on account. Received $212,800 on note of September 30. Received $121,000 on note of October 18. Required: Journalize the entries to record the transactions. Refer to the Chart of Accounts for exact wording of account titles. Assume a 360-day year when calculating interest. CHART OF ACCOUNTS CGH Cable Co. General Ledger ASSETS 110 Cash REVENUE 111 Petty Cash 410 Sales 120 Accounts Receivable 610 Interest Revenue 129 Allowance for Doubtful Accounts EXPENSES 132 Notes Receivable 510 Cost of Merchandise Sold 141 Merchandise Inventory 520 Sales Salaries Expense 145 Office Supplies 521 Advertising Expense 146 Store Supplies 522 Depreciation Expense-Store Equipment 151 Prepaid Insurance 523 Delivery Expense 181 Land 524 Repairs Expense 191 Store Equipment 529 Selling Expenses 192 Accumulated Depreciation-Store Equipment 530 Office Salaries Expense 193 Office Equipment 531 Rent Expense 194 Accumulated Depreciation Office Equipment 532 Depreciation Expense-Office Equipment LIABILITIES 533 Insurance Expense 210 Accounts Payable 534 Office Supplies Expense 211 Salaries Payable 535 Store Supplies Expense 213 Sales Tax Payable 536 Credit Card Expense 214 Interest Payable 537 Cash Short and Over 215 Notes Payable 538 Bad Debt Expense EQUITY 539 Miscellaneous Expense 310 Owner, Capital 710 Interest Expense 311 Owner, Drawing 312 Income Summary Journalize the entries to record the transactions. Refer to the Chart of Accounts for exact wording of account titles. Assume a 360-day year wben calculating interest PAGE 10 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY