Journalize these transactions (except cost of goods sold entries)

On January 1, 2022, Sheffield Corp. had Accounts Receivable of $56,300 and Allowance for Doubtful Accounts of $3,800. Sheffield Corp. prepares financial statements annually. During the year, the following selected transactions occurred: Jan. 5 Sold $4,400 of merchandise to Rian Company, terms n/30. Feb. 2 Accepted a $4,400, 4-month, 9% promissory note from Rian Company for balance due. 12 Sold $11,280 of merchandise to Cato Company and accepted Cato's $11,280, 2-month, 10% note for the balance due. 26 Sold $5,500 of merchandise to Malcolm Co., terms n/10. Apr. 5 Accepted a $5,500, 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. Sold $1,900 of m andise to Gerri