On January 1, 2014, Oswalt Company had Accounts Receivable of $54,200and Allowance for Doubtful Accounts of $3,700. Oswalt Company prepares financial statements annually. During the year, the following selected transactions occurred.

1.	Jan.5	Sold $4,000of merchandise to Ross Company, terms n/30.
2.	Feb.2	Accepted a $4,000,4-month,9% promissory note from Ross Company for balance due.
3.	12	Sold $12,000of merchandise to Cano Company and accepted Canos $12,000,2-month,10% note for the balance due.
4.	26	Sold $5,200of merchandise to Meachum Co., terms n/10.
5.	Apr.5	Accepted a $5,200,3-month,8% note from Meachum Co. for balance due.
6.	12	Collected Cano Company note in full.
7.	June2	Collected Ross Company note in full.
8.	15	Sold $2,000of merchandise to Glanvile Inc. and accepted a $2,000,6-month,12% 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.)