The following selected transactions are from Ohlmeyer Company:

2012

Dec.	16	Accepted a $12,800, 60-day, 7% note dated this day in granting Danny Todd a time extension on his past-due account receivable.
	31	Made an adjusting entry to record the accrued interest on the Todd note.

2013

Feb.	14	Received Todds payment of principal and interest on the note dated December 16.
Mar.	2	Accepted an $6,400, 7%, 90-day note dated this day in granting a time extension on the past-due account receivable from Midnight Co.
	17	Accepted a $3,800, 30-day, 7% note dated this day in granting Ava Privet a time extension on her past-due account receivable.
Apr.	16	Privet dishonored her note when presented for payment.
June	2	Midnight Co. refuses to pay the note that was due to Ohlmeyer Co. on May 31. Prepare the journal entry to charge the dishonored note plus accrued interest to Midnight Co.'s accounts receivable.
July	17	Received payment from Midnight Co. for the maturity value of its dishonored note plus interest for 46 days beyond maturity at 7%.
Aug.	7	Accepted an $7,250, 90-day, 9% note dated this day in granting a time extension on the past-due account receivable of Mulan Co.
Sept.	3	Accepted a $2,010, 60-day, 12% note dated this day in granting Noah Carson a time extension on his past-due account receivable.
Nov.	2	Received payment of principal plus interest from Carson for the September 3 note.
Nov.	5	Received payment of principal plus interest from Mulan for the August 7 note.
Dec.	1	Wrote off the Privet account against Allowance for Doubtful Accounts.