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Current Attempt in Progress On January 1 , 2 0 2 5 , Wildhorse Company had Accounts Receivable of $ 5 2 , 5 0

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On January 1,2025, Wildhorse Company had Accounts Receivable of $52,500 and Allowance for Doubtful Accounts of $3,700. Wildhorse Company prepares financial statements annually. During the year, the following selected transactions occurred.
Jan. 5 Sold $4,000 of merchandise Rian Company, terms n/30.
Feb. 2 Accepted a $4,000,4-month, 9% promissory note from Rian Company for balance due.
12 Sold $13,200 of merchandise to Cato Company and accepted Cato's $13,200,2-month, 11% note for the balance due.
26 Sold $5,500 of merchandise to Malcolm Co., terms n/10.
Apr. 5 Accepted a $5,500,3-month, 9% note from Malcolm Co. for balance due.
12 Collected Cato Company note in full.
June 2 Collected Rian Company note in full.
15 Sold $2,000 of merchandise to Gerri Inc. and accepted a $2,000,6-month, 13% note for the amount due.
Journalize the transactions. (Omit cost of goods sold entries.)(List all debit entries before
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