Michelle's Industrial Supplies has the following transactions that occurred during 2021 and 2022. Michelle has a December 31 year end and uses a perpetual inventory system and does not expect any sales returns. 2021 Aug. 30 Oct. 18 Sold goods with a cost of $10,300 to Kent Klein for $16,600 on account, terms2/15, n/30. Kent ran into some financial troubles and reached an agreement with Michelle to convert the account receivable into a 90-day, 8% note receivable. Prepared the adjusting entry to record accrued interest. Use the exact number of days in your calculation. Dec. 31 2022 Jan. 16 Collected the amount due from Kent. Prepare all required journal entries for the above transactions. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Use 365 days for calculation.) Account Titles and Explanation Debit Credit Date 2021 (To record sale on account.) (To record cost of goods sold.)