Journalize the transactions. (Omit cost of goods sold entries.) (Credit account titles are automatically indented when amount is entered. Do Date On January 1, 2020, Sandhill Wholesalers had Accounts Receivable 125,300, Notes Receivable 40,800, and Allowance for Doubtful Accounts 629,900 . The note receivable is from Ayayai Company. It is a 4-month, 8\% note dated December 31, 2019. Sandhill prepares financial statements annually at December 31. During the year, the following selected transactions occurred. Jan. 5 Sold 36,000 of merchandise to Sheldon Company, terms n/15. 20 Accepted Sheldon's 636,000,3-month, 7% note for balance due. Feb. 18 Sold 24,400 of merchandise to Patwary Company and accepted Patwary's 24,400,6-month, 8% note for the amount due. Apr. 20 Collected Sheldon note in full. 30 Received payment in full from Ayayai Company on the amount due. May 25 Accepted Potter Inc's 19,600,3-month, 6% note in settlement of a past-due balance on account. Aug. 18 Received payment in full from Patwary on note due. 25 The Potter Inc note was dishonored. Potter is not bankrupt; future payment is anticipated. Sept 1 Sold 12,000 of merchandise to Stanbrough Company and accepted a 12,000,6-month, 9% note for the amount due