The following selected transactions are from Perez Company. Enter the principal amount, interest rate, and number of days of interest to be recorded for each note. (use 360 days for a year)

2016
Dec.		16			Accepted a $21,600, 60-day, 8% note dated this day in granting Susan Allen a time extension on his past-due account receivable.
		31			Made an adjusting entry to record the accrued interest on the Allen note.

2017
Feb.		14			Received Allens payment of principal and interest on the note dated December 16.
Mar.		2			Accepted a $10,000, 8%, 90-day note dated this day in granting a time extension on the past-due account receivable from Carter Co.
		17			Accepted a $7,800, 30-day, 8% note dated this day in granting Tony Turner a time extension on her past-due account receivable.
Apr.		16			Turner dishonored her note when presented for payment.
May		31			Carter Co. refused to pay the note that was due to Perez Co. on May 31. Prepare the journal entry to charge the dishonored note plus accrued interest to Carter Co.s accounts receivable.
July		16			Received payment from Carter Co. for the maturity value of its dishonored note plus interest for 46 days beyond maturity at 8%.
Aug.		7			Accepted a $10,000, 90-day, 8% note dated this day in granting a time extension on the past-due account receivable of Duerr Co.
Sep.		3			Accepted a $12,600, 60-day, 10% note dated this day in granting Spencer Lauer a time extension on his past-due account receivable.
Nov.		2			Received payment of principal plus interest from Lauer for the September 3 note.
Nov.		5			Received payment of principal plus interest from Duerr for the August 7 note.
Dec.		1			Wrote off the Turner account against the Allowance for Doubtful Accounts.