The following selected transactions are from Turner Company. Year 1 December 16 Accepted a $22,800, 60-day, 10% note in granting Than Nguyen a time extension on his past-due account receivable. December 31 Made an adjusting entry to record the accrued interest on the Nguyen note. Year 2 February 14 Received Nguyen's payment of principal and interest on the note dated December 16. March 2 Accepted a $8,000,10%,90-day note in granting a time extension on the past-due account receivable from Lee Company March 17 Accepted a $15,600, 30-day, 7\% note in granting Spencer Lauer a time extension on her past-due account receivable. April 16 Lauer dishonored her note. 31 Lee Company dishonored its note. August 7 Accepted a $22,000, 90-day, 6\% note in granting a time extension on the past-due account receivable of Perez Company September 3 Accepted a $12,600, 60-day, 108 note in granting Kay Wright a time extension on his past-due account receivable. November 2 Received payment of principal plus interest from Wright for the September 3 note. November 5 Received payment of principal plus interest from Perez for the August 7 note. December 1 Wrote off the Lauer 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. Enter the principal amount, interest rate, and number of days of interest to be recorded for each note. Verify that total interest revenue agrees with the trial balance