Prepare general journal entries to record the following transactions:

Jan. 16 Sold goods to Brighton Corporation on account for 36,000 , terms \(\mathrm{n} / 30\).

Feb. 15 Accepted a 36,000, 10 per cent, 90 -day note from Brighton Corporation in lieu of payment on account.

May 16 Brighton Corporation dishonoured the note.

June 15 Received payment in full from Brighton Corporation, including interest at 10 per cent from the date the note was dishonoured.