PR 9-5A Notes receivable entries

The following data relate to notes receivable and interest for Viking Co., a cable manufacturer and supplier. (All notes are dated as of the day they are received.)
June  3. Received a $24,000, 4%, 60-day note on account.
July 26. Received a $27,000, 5%, 120-day note on account.
Aug.  2. Received $24,160 on note of June 3.
Sept.  4. Received a $60,000, 3%, 60-day note on account.
Nov.  3. Received $60,300 on note of September 4.
          5. Received a $36,000, 7%, 30-day note on account.
          23. Received $27,450 on note of July 26.
          30. Received an $18,000, 5%, 30-day note on account.
Dec.  5. Received $36,210 on note of November 5.
          30. Received $18,075 on note of November 30.

Instructions
Journalize entries to record the transactions.

Answer:
June 3
Notes Receivable............................................... 24,000  
Accounts Receivable...................................  24,000

July 26
Notes Receivable............................................... 27,000  
Accounts Receivable...................................  27,000

Aug. 2
Cash.......................................................24,160  
Notes Receivable .........................................  24,000  
Interest Revenue..........................................  160

Sept. 4
Notes Receivable....................................... 60,000  
Accounts Receivable...................................  60,000

Nov. 3
Cash.......................................................... 60,300  
Notes Receivable ......................................  60,000  
Interest Revenue..........................................  300

5
Notes Receivable...................................... 36,000  
Accounts Receivable...................................  36,000

23
Cash.................................................. 27,450  
Notes Receivable .........................................  27,000  
Interest Revenue..........................................  450

30
Notes Receivable..................................... 18,000  
Accounts Receivable...................................  18,000

Dec. 5
Cash......................................................36,210  
Notes Receivable .........................................  36,000  
Interest Revenue.............................................  210

30
Cash......................................................  18,075  
Notes Receivable .........................................  18,000  
Interest Revenue..........................................  75  

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