On January $1,2025,$ Ivanhoe Company had Accounts Receivable of $$53,700$ and Allowance for Doubtful Accounts of $$3,400.$ Ivanhoe Company prepares financial statements annually. During the year, the following selected transactions occurred.

Jan. $5$ Sold $$3,600$ of merchandise to Rian Company, terms $\frac{n}{30}.$

Feb. $2$ Accepted a $$3,600,4-$month, $8\%$ promissory note from Rian Company for balance due.

$12$ Sold $$11,520$ of merchandise to Cato Company and accepted Cato's $$11,520,2-$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, $7\%$ note from Malcolm Co$.$ for balance due.

$12$ Collected Cato Company note in full.

June $2$ Collected Rian Company note in full.

$15$ Sold $$1,900$ of merchandise to Gerri Inc. and accepted a $$1,900,6-$month, $11\%$ note for the amount due.

Journalize the transactions. $($Omit cost of goods sold entries.$)($List all debit entries before credit entries. Credit account titles are