Valley Hardware Supply, Inc., sells on account. When a customer account becomes four months old, Valley Hardware Supply converts the account to a note receivable. During 2016, Valley Hardware Supply completed these transactions:

Jan 29 Sold goods on account to Peter's Hardware Inc., $6200. Ignore cost of goods sold.

Jun 1 Received a $6,200. 60-day, 9% note from Peter's Hardware. Inc., in satisfaction of its past-due account receivable.

Jul 31 Collected the Peter's Hardware, Inc., note at maturity. Use a 360-day year for interest computation and round to the nearest dollar.

Requirement

Record the transactions in Valley Hardware Supply, Inc,'s journal?