Date Account Titles and Explanation Debit Credit On January 1, 2025, Pharoah Company had Accounts Receivable of $56,300 and Allowance for Doubtful Accounts of $3,800. Pharoah Company prepares financial statements annually. During the year, the following selected transactions occurred. Jan. 5 Sold $4,400 of merchandise to Rian Company, terms n/30. Feb. 2 Accepted a $4,400,4-month, 9% promissory note from Rian Company for balance due. 12 Sold $11,280 of merchandise to Cato Company and accepted Cato's $11,280,2-month, 10% note for the balance due. 26 Sold $5,500 of merchandise to Malcolm Co0, terms N/10. Apr. 5 Accepted a $5,500,3-month, 8% note from Malcolm Co, for balance due. 12 Collected Cato Company note in full. June 2 Collected Rian Company note in full. 15 Sold $1,900 of merchandise to Gerri Inc, and accepted a $1,900,6-month, 12% note for the amount due. Journalize the transactions. (Omit cost of goods sold entries.) (List all debit entries before credit entries, Credit account tities are outomatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the occount tittes and enter O for the amounts.)