The following selected transactions are from Ohlm Company. (Use 360 days a year.) 2016 Dec. 16 Accepted a $12,200, 60-day, 7% note dated this day in granting Danny Todd a time extension on his past-due receivable. 31 Made an adjusting entry to record the accrued interest on the Todd note. 2017 Feb. 14 Received Todd' s payment of principal and interest on the note dated December 16 2 Accepted a (n) $7,400, 7%, 90-day note dated this day in granting a time extension on the past-due account Mar receiva igh -day, 7% note dated this day in granting Ava Privet a time extension on her past-due 17 account receivable Apr. 16 Privet dishonored her note when presented for payment. May 31 Midnight Co. refused to pay the note that was due to Ohlm Co. on May 31. Prepare the journal entry to charge the dishonored note plus accrued interest to Midnight Co. 's accounts receivable July 16 Received payment from Midnight Co. for the maturity value of its dishonored note plus interest for 46 days beyond maturity at 7%. 7 Accepted a (n) $8,100, 90-day, 10% note dated this day in granting a time extension on the past-due account Aug receivable of Mulan Co. 3 Accepted a (n) $2,540, 60-day, 11% note dated this day in granting Noah Carson a time extension on his past- due account receivable 2 Received payment of principal plus interest from Carson for the September 3 note 5 Received payment of principal plus interest from Mulan for the August 7 note Sep Nov Nov Dec 1 Wrote off the Privet account against the Allowance for Doubtfull Accounts. View transaction list View journal entry worksheet Debit No Date General Journal Credit Feb 14 Cash 1 Interest revenue 108 36 Interest receivable Notes receivable-D. Todd Mar 02 Notes receivable-Midnight Co 7,400 2 7,400 Accounts receivable-Midnight Co Notes receivable-A. Privet 3 Mar 17 2.400 2,400 Accounts receivable-A Privet Accounts receivable-A. Privet Apr 16 2,414 4 Notes receivable-A. Privet 2,400 Interest revenue 14 F May 31 Accounts receivable-Midnight Co Interest revenue Notes receivable-Midnight Co Jul 16 Cash Interest revenue Accounts receivable-Midnight Co Aug 07 7 Notes receivable-Mulan Accounts receivable-Mulan Sep 03 Notes receivable-N. Carson Accounts receivable-N. Carson 9 Nov 02 Cash Interest revenue Notes receivable-N. Carson 10 Nov 05 Cash Interest revenue Notes receivable-Mulan Allowance for doubtful accounts 1* Dec 01 Accounts receivable-A, Privet