Rider Systems, Inc.. sells on account. When a customer account becomes three months old, Rider converts the account to a note receivable and immediately discounts the note to a bank. During 20X4. Rider completed these transactions: Aug. 29 Dec. 1 Required I Sold goods on account to V. Moyer, $3.900. Received a $3,900. 60-day, 10% note from V. Moyer in satisfaction of his past- due account receivable. Sold the Moyer note by discounting it to a bank for $3.600. Record the transactions in Rider Systems' journal.