On January 1, 2014, Oswalt Company had Accounts Receivable of $69,400 and Allowance for Doubtful Accounts of $4,100. Oswalt Company prepares financial statements annually. During the year, the following selected transactions occurred.

1. Jan. 5 Sold $5,300 of merchandise to Ross Company, terms n/30.

2. Feb. 2 Accepted a $5,300, 4-month, 9% promissory note from Ross Company for balance due.

3. 12 Sold $16,600 of merchandise to Cano Company and accepted Canos $16,600, 2-month, 13% note for the balance due.

4. 26 Sold $5,400 of merchandise to Meachum Co., terms n/10.

5. Apr. 5 Accepted a $5,400, 3-month, 7% note from Meachum Co. for balance due.

6. 12 Collected Cano Company note in full.

7. June 2 Collected Ross Company note in full.

8. 15 Sold $3,500 of merchandise to Glanvile Inc. and accepted a $3,500, 6-month, 11% note for the amount due.

Journalize the transactions. (Round answers to 0 decimal places, e.g. 825. Credit account titles are automatically indented when amount is entered. Do not indent manually.)