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.) Assume 360 days in a year.

Mar. 8.		Received a $72,000, 9%, 60-day note on account.
31.		Received a $8,400, 8%, 90-day note on account.
May 7.		Received $73,080 on note of March 8.
16.		Received a $58,800, 7%, 90-day note on account.
June 11.		Received a $18,000, 6%, 30-day note on account.
29.		Received $8,568 on note of March 31.
July 11.		Received $18,090 on note of May 31.
Aug. 4.		Received a $2,400, 12%, 30-day note on account.
Aug. 14.		Received $59,829 on note of May 16.
Sep. 3.		Received $2,424 on note of Aug. 4.

Required:

Journalize the entries to record the transactions. For a compound transactions, if an amount box does not require an entry, leave it blank.

Mar. 8	Notes Receivable
	Accounts Receivable
Mar. 31	Notes Receivable
	Accounts Receivable
May 7	Cash
	Notes Receivable
	Interest Revenue
May 16	Notes Receivable
	Accounts Receivable
June 11	Notes Receivable
	Accounts Receivable
June 29	Cash
	Notes Receivable
	Interest Revenue
July 11	Cash
	Notes Receivable
	Interest Revenue
Aug. 4	Notes Receivable
	Accounts Receivable
Aug. 14	Cash
	Notes Receivable
	Interest Revenue
Sep. 3	Cash
	Notes Receivable
	Interest Revenue