The following selected transactions are from Garcia Company. Ybar1 Dec. 16 31 Ybarz Feb. 14 Mar. 2 17 Apr. 16 May 31 Aug. 7 Sep. Nov. 3 Nov. 2 5 Dec. 1 Accepted a $20,400, 60day, 12% note in granting Rita Griffin a time extension on his past-due account receivable. Made an adjusting entry to record the accrued interest on the Griffin note. Received Griffin's payment of principal and interest on the note dated December 16. Accepted a $9,000, 6%, 90day note in granting a time extension on the pastdue account receivable from Wright Co. Accepted a $7,200, 30-day, 10% note in granting Wang Lee a time extension on her pastdue account receivable. Lee dishonored her note. Wright Co. dishonored its note. Accepted a $22,000, 90day, 10% note in granting a time extension on the pastdue account receivable of Collins Co. Accepted a $11,400. 60day. 10% note in granting Maria Gonzalez a time extension on his pastdue account receivable. Received payment of principal plus interest from Gonzalez for the September 3 note. Received payment of principal plus interest from Collins for the August 7 note. Wrote off the Lee account against the Allowance for Doubtful Accounts. . General General . Schedule of Calculation of ReqUIrement Journal Ledger Trial Balance Receivables Interest