The following selected transactions are from Nguyen Company. Year 1 December 16 Accepted a $16,800, 60-day, 12% note in granting Sarah Walker a time extension on his past-due account receivable. December 31 Made an adjusting entry to record the accrued interest on the Walker note. Year 2 February 14 Received Walker's payment of principal and interest on the note dated December 16. March 2 Accepted a $10,000,6%, 90-day note in granting a time extension on the past-due account receivable from Perez Company March 17 Accepted a $19,800,30-day, 8\% note in granting Leslie Stone a time extension on her past-due account receivable. April 16 Stone dishonored her note. 31 Perez Company dishonored its note. August 7 Accepted a $22,000,90-day, 8% note in granting a time extension on the past-due account receivable of Allen Company September 3 Accepted a $5,400,60-day, 10\% note in granting Melanie Duerr a time extension on his past-due account receivable. November 2 Received payment of principal plus interest from Duerr for the September 3 note. November 5 Received payment of principal plus interest from Allen for the August 7 note. December 1 Wrote off the Stone account against the Allowance for Doubtful Accounts. Prepare the journal entries related to notes receivable and accounts receivable. Hint: Use the "Calculation of Interest" tab to ensure the accuracy of your entries. Journal entry worksheet 5678910 February 14 Received Walker's payment of principal and interest on the $16,800,60-day, 12% note dated December 16 . The Nguyen Company does not prepare reversing entries. Verify the amount of interest using the "CALCULATION OF INTEREST" tab. Note: Enter debits before credits