28. Prepare general journal entries for the following transactions of Viking Company, assuming they use the allowance method to account for uncollectible accounts. Apr 1 Sold $2,500 of merchandise to Arthur Co., receiving an 8%, 90-day, $2,500 note. Wrote off $1,500 owed by Network Co. Received a $6,000, 5%, 30-day note receivable from Calvin Co. as exchange for its $6,000 account receivable. May 30 The note received from Calvin on April 30 was collected in full. June 30 Arthur Co. Was unable to pay the note on the due date. July 15 Network Co. paid $1,000 of the amount written off on April 15. 15 30