Journalize the transactions. (Omit cost of goods sold entries) (thit all debit entries before credit entries. Credit account titles are outomatically indented when amount is entered. Do not indent manualfy. Record journat entries in the order presented in the problem. If no entry is required, select "No Entry" for the occount tities and enter o lor the amounts. On January 1,2025, Sheridan Company had Accounts Receivable of $57,400 and Allowance for Doubtful Accounts of $3,400. Sheridan Company prepares financtar statements annually. During the year, the following selected transactlons occurred 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 $10,000 of merchandise to Cato Compary and accepted Cato's $10,000,2 month, 9% note for the balance due. 26 Sold $5,100 of merchandise to Malcolm Co., terms n/10. Apt. 5 Accepted a $5,100,3 month, 8% note from Malcolm Co for balance due. 12 Collected Cato Compary note in full. June 2 Collected Rian Company note in full. 15. Sold \$2,000 of merchandise to Gerri Inc. Alid accepted a $2.000,6-month. 11% note for the amount due