Barbar Brothers, partners in a wholesale hardware business, completed the following transactions involving notes and interest during the first half of 20--: 

Jan. 11		Received a $900, 60-day, 7% note from Paul Heinsius in payment for sale of merchandise.
18		Borrowed $10,000 from Landmark Bank issuing a 90-day, 8% note.
Feb. 6		Received an $875, 30-day, 6% note from Ana Fuentes in payment of an account receivable.
21		Issued a $650, 60-day, 7% note to Swanson & Johnson, a supplier, in payment of an account payable.
Mar. 1		Received a $1, 000, 90-day, 7.5% note from Steve Roberts, a customer, in payment of an account receivable.
8		Received a check for $879.38 from Ana Fuentes in payment of note due March 8, including interest.
12		Paul Heinsius dishonored his $900 note due March 12.
31		Discounted the $1,000 note from Steve Roberts at Manchester Bank at a discount rate of 8%.
Apr. 11		Paul Heinsius paid the original maturity value of his note due March 12, plus interest at 7% on the maturity value for the 30 days from March 12 to April 11.
18		Paid Landmark Bank for $10,000 note due today, including interest. (See January 18 transaction.)
22		Paid Swanson & Johnson $57.58 on the note due today (interest of $7.58 plus $50 toward the principal), and issued a new $600, 60-day, 7% note.
May 31		Steve Roberts dishonored his $1,000 note due at the Manchester Bank yesterday. Paid Manchester Bank $1,000, plus interest, plus a $15 bank fee, for the dishonored note.
June 20		Issued a $750, 90-day, 7% note to Greene Acres, a supplier, for purchase of merchandise.

Record each transaction in a general journal.