bly Co. has the following transactions related to notes receivable during the last 2 months of 2022. The co ies to accrue interest except at December 31. - Oaned $21,600 cash to Manny Lopez on a 12 month, 10% note. Sold goods to Ralph Kremer, Inc., receiving a \$54,000, 90-day, 8\% note. leceived a $53,280,180 day, 10% note to settle an open account from Joe Fernetti. iccrued interest revenue on all notes receivable. 5. Recovery of accounts previously written off as uncollectible 28,000 (a) Prepare the journal entries to record each of these five transactions. Assume that no cash discounts v of accounts receivable. (Omit cost of goods sold entries.) (Credit account titles are automatically indente not indent manually.) Accounts Receivable Bal. 1,676,500 Allowance for Doubtful Accounts journal entry to record bad debt expense for 2022 , assuming that an aging of accounts receivable indicat collectibles are $115,000. (Credlt account titles are automatically indented when amount is entered. Do not in Iccount Titles and Explanation Debit Credit