On January 1, 2020, Harter Wholesalers had Accounts Receivable €139,000, Notes Receivable €25,000, and Allowance for Doubtful Accounts €13,200. The note receivable is from Willingham Company. It is a 4-month, 9% note dated December 31, 2019. Harter prepares financial statements annually at December 31. During the year, the following selected transactions occurred.

Jan. 5 Sold €20,000 of merchandise to Sheldon Company, terms n/15.
        20 Accepted Sheldon’s €20,000, 3-month, 8% note for balance due.
Feb. 18 Sold €8,000 of merchandise to Patwary Company and accepted Patwary’s €8,000, 6-month, 9% note for the amount due.

Apr. 20 Collected Sheldon note in full.
        30 Received payment in full from Willingham Company on the amount due.
May 25 Accepted Potter Inc.’s €6,000, 3-month, 7% note in settlement of a past-due balance on account.

Aug. 18 Received payment in full from Patwary on note due.
         25 The Potter Inc. note was dishonored. Potter is not bankrupt; future payment is anticipated.
Sept. 1 Sold €12,000 of merchandise to Stanbrough Company and accepted a €12,000, 6-month, 10% note for the amount due.

Instructions
Journalize the transactions. (Omit cost of goods sold entries.)