The following were selected from among the transactions completed by Caldemeyer Co. during the current year. Caldemeyer Co. sells and installs home and business security systems.

Jan.	3	Loaned $18,000 cash to Trina Gelhaus, receiving a 90-day, 8% note.
Feb.	10	Sold merchandise on account to Bradford & Co., $24,000. The cost of the merchandise sold was $14,400.
	13	Sold merchandise on account to Dry Creek Co., $60,000. The cost of merchandise sold was $54,000.
Mar.	12	Accepted a 60-day, 7% note for $24,000 from Bradford & Co. on account.
	14	Accepted a 60-day, 9% note for $60,000 from Dry Creek Co. on account.
Apr.	3	Received the interest due from Trina Gelhaus and a new 120-day, 9% note as a renewal of the loan of January 3. (Record both the debit and the credit to the notes receivable account. Use a compound journal entry with debits before credits.)
May	11	Received from Bradford & Co. the amount due on the note of March 12.
	13	Dry Creek Co. dishonored its note dated March 14.
July	12	Received from Dry Creek Co. the amount owed on the dishonored note, plus interest for 60 days at 12% computed on the maturity value of the note.
Aug.	1	Received from Trina Gelhaus the amount due on her note of April 3.
Oct.	5	Sold merchandise on account to Halloran Co., $13,500. The cost of the merchandise sold was $8,100.
	15	Received from Halloran Co. the amount of the invoice of October 5.

Required:

Journalize the entries to record the transactions. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. Assume a 360-day year when calculating interest.