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Question 2 (10 marks) Richter Company, which has a December 31 year end, and uses a periodic inventory system, completed the following transactions during 2018 and 2019 : 2018 Oct. 14 Sold merchandise to Bruce Company, recciving a 60 -day, 9% note for $4,000. Nov. 16 Sold merchandise to Marine Company receiving a 72 -day, 8% note for 56,500 . Dec, 13 Reccived amount due from Bruce Company. Dec. 31 Accrued interest on the Marine Company note. 2019 Jan. 27 Collected in full from Marine Company. Prepare the necessary joumal entries to record the above transactions