The following selected transactions are from Wilson Company. Year 1 Dec. 16 Accepted a $19,200, 60-day, 10% note in granting Debbie Hall a time extension on his past-due account receivable. 31 Made an adjusting entry to record the accrued interest on the Hall note. Year 2 Feb. 14 Received Hall’s payment of principal and interest on the note dated December 16. Mar. 2 Accepted a $8,000, 10%, 90-day note in granting a time extension on the past-due account receivable from Sanchez Co. 17 Accepted a $6,600, 30-day, 10% note in granting Rick Mitchell a time extension on her past-due account receivable. Apr. 16 Mitchell dishonored her note. May 31 Sanchez Co. dishonored its note. Aug. 7 Accepted a $20,000, 90-day, 12% note in granting a time extension on the past-due account receivable of Parker Co. Sep. 3 Accepted a $10,200, 60-day, 10% note in granting Jean Clark a time extension on his past-due account receivable. Nov. 2 Received payment of principal plus interest from Clark for the September 3 note. Nov. 5 Received payment of principal plus interest from Parker for the August 7 note. Dec. 1 Wrote off the Mitchell account against the Allowance for Doubtful Accounts. 1 Feb. 14 Received Gonzalez's payment of principal and interest on the $14,400, 60-day, 8% note dated December 16. The Perry Company does not prepare reversing entries. Verify the amount of interest using the "CALCULATION OF INTEREST" tab.
2 Mar. 2 Accepted an $8,000, 8%, 90-day note dated this day in granting a time extension on the past-due account receivable from Wilson Co.
3 Mar. 17 Accepted a $18,600, 30-day, 10% note dated this day in granting Hao Lee a time extension on her past-due account receivable.
4 Apr. 16 Lee dishonored her note when presented for payment.
5 May 31 Wilson Co. refuses to pay the note that was due to Perry Co. on May 31. Prepare the journal entry to charge the dishonored note plus accrued interest to Wilson Co.'s accounts receivable.
6 Jul. 16 Received payment from Wilson Co. for the maturity value of its dishonored note plus interest for 46 days beyond maturity at 8%. (Round interest to the nearest whole dollar.)
7 Aug. 7 Accepted a(n) $18,000, 90-day, 12% note dated this day in granting a time extension on the past-due account receivable of Hall Co.
8 Sept. 3 Accepted a $3,000, 60-day, 10% note dated this day in granting Paula Parker a time extension on his past-due account receivable.
9 Nov. 2 Received payment of principal plus interest from Parker for the September 3 note.
10 Nov. 5 Received payment of principal plus interest from Hall for the August 7 note.
11 Dec. 1 Wrote off the Lee account against Allowance for Doubtful Accounts. No additional interest was accrued.
Note : = journal entry has been entered
*Please help to complete "Journal entry worksheet"

Feb. 14 Received Gonzalez's payment of principal and interest on the $14,400, 60-day, 8% note dated December 16. The Perry Company does not prepare reversing entries. Verify the amount of interest using the "CALCULATION OF INTEREST" tab.
Note: Enter debits before credits.
DateGeneral JournalDebitCredit
Feb 14Cash
Interest receivable
Interest revenue
Notes receivable - M. Gonzalez 14,400