ULLE alize the following transactions for Rochester Company 20XX May of 18 Received a $15,000, 80-day, 11% note from Mark Castle in payment of account past due. Wrote off the Hal Balmer account as uncollectible for $600. (Rochester uses the Allowance method to record bad debts.) July 7 Mark Castle paid Rochester the note in full. Nov. 11 Gave Reech Company a $9,000, 30-day, 12% note as a time extension of account now past due. Nov. 15 Hal Balmer paid Rochester amount previously written off on May 9. Dec. 3 Discounted its own $5,000, 90-day note at Tree Bank at 10% Dec. 5 Received a $10,000, 60-day, 12% note dated December 5 from Beverly Fields in payment of account past due. Dec. 11 Paid principal and interest due on note issued to Reech Company from November 11 note. Dec. 16 Received a $20,000, 60-day, 11% note from Larry Company in payment of account past due. Dec. 28 Discounted the Beverly Fields note to Realty Bank at 13%. Dec. 31 Recorded adjusting entries as appropriate. in D