The following data relate to notes receivable and interest for Owens Co., a financial services company. (All notes are dated as of the day they are received.)

Mar. 8. Received a $33,000, 5%, 60-day note on account.

31. Received an $80,000, 7%, 90-day note on account.

May 7. Received $33,275 on note of March 8.

16. Received a $72,000, 7%, 90-day note on account.

June 11. Received a $36,000, 6%, 45-day note on account.

29. Received $81,400 on note of March 31.

July 26. Received $36,270 on note of June 11.

Aug. 4. Received a $48,000, 9%, 120-day note on account.

14. Received $73,260 on note of May 16.

Dec. 2. Received $49,440 on note of August 4.

Instructions

Journalize the entries to record the transactions.