Jan. 5 Sold $3,900 of merchandise to Rian Company, terms n/30. Feb. 2 Accepted a $3,900,4month,8 promissary note from Rian Company for balance duc. 12. Sold $19,200 of merchandise to Cato Company and accepted Catos $19,200,2-manth, 111% note for the balance due. 26 Sold $4,900 of merchandise to Malcolm Co, terms n/10. Apc: 5 Accepted a \$4.900,3. month, Bx note from Malcolm Ca. for balance due- 12. Collected Cato Compary note in full, June 2. Collected Rlan Company note in full. 15. Sold $1,B00 of merchandise to Gerri inc and accepted a $1,800,6-month, 13 K note for the amount due. fournalize the transactions. (Onst cost of goods sold entries) (List all detit entries bofore credit entries Credit occount tides are outonioticaly indented when anount is entered Do not indent manusly. Recont fournal entries in the order presented in the problem if no entry ls required, velect "No Entry' for the occount tities and enter Ofor the amounts.)