Brief Exercise 8-9 1. On January 10, 2017, Martinez Corp. sold merchandise on account to Tompkins for $8,550, terms n/30. 2. On February 9, Tompkins gave Martinez Corp. a 7% promissory note in settlement of this account. Prepare the journal entry to record the sale and the settlement of the accounts receivable. (Omit cost of goods sold entries.) (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Date Account Titles and Explanation 1. Debit Credit 2