On January 1, 2012, Sather Company had Accounts Receivable of $54,200 and Allowance for Doubtful Accounts of $3,700. Sather Company prepares financial statements annually. During the year, the following selected transactions occurred.

- Jan. 5 Sold $4,000 of merchandise to Noel Company, terms n/30. - Feb. 2 Accepted a $4,000, 4-month, 9% promissory note from Noel Company for balance due. - Feb 12 Sold $12,000 of merchandise to Lima Company and accepted Limas $12,000, 2-month, 10% note for the balance due. - Feb 26 Sold $5,200 of merchandise to Hubbard Co., terms n/10. - Apr. 5 Accepted a $5,200, 3-month, 8% note from Hubbard Co. for balance due. - Apr 12 Collected Lima Company note in full. - June 2 Collected Noel Company note in full. - June 15 Sold $2,000 of merchandise to Matthews Inc. and accepted a $2,000, 6-month, 12% note for the amount due.

Instructions: Journalize the transactions