Jan. 5 Sold $4,500 of merchandise to Rian Company, terms n/30. Feb. 2 Accepted a $4,500,4-month, 8% 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 $5,400 of merchandise to Malcolm Co., terms n/10. Apr. 5 Accepted a $5,400,3-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 $1,800 of merchandise to Gerri Inc. and accepted a $1,800,6-month, 11% note for the amount due