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\begin{tabular}{ll} Date & Account Titles and Explanation \\ Jan.5 & Accounts Rectivable \\ \hline \end{tabular} Sales Revenue Feb.2 v acc reb. 12 Debit Credit On January 1, 2022, Oriole Company had Accounts Receivable of $51,300 and Allowance for Doubtful Accounts of $3,500. Oriole Compary prepares financial statements annually, During the year, the following selected transactions occurred. Jan 5 Sold $3,600 of merchandise to Rian Comgany, terms n/30. Feb. 2 Accepted a $3.600,4 month, 9% promissory note from Rian Company for balance due. 12 Sold $12,000 of merchandise to Cato Company and accepted Coto's $12,000,2-month, 10% note. 26 Sold $4,600 of merchandise to Makolm Co, terms N/10. Apr. 5 Accepted $4,600,3 month, 8% notefrom Malcolm Co. 12 Collected Cato Company note in full. June 2 Collected Rian Company note in full. 15 Sold $2,200 of merchandise to Gerri Inc; and accepted a $2,200,6-month, 12%