On January 1, 2015, Harter Company had Accounts Receivable $132,700, Notes Receivable $43,200, and Allowance for Doubtful Accounts $31,700. The note receivable is from Willingham Company. It is a 4-month, 8% note dated December 31, 2014. Harter Company prepares financial statements annually at December 31. During the year, the following selected transactions occurred.

Journalize the transactions.

Jan. 5 20 Feb. 18 Apr. 20 30 May 25 Sold $37,200 of merchandise to Sheldon Company, terms n/15. Accepted Sheldon Company's $37,200, 3-month, 7% note for balance due. sold $27,200 of merchandise to Patwary Company and accepted Patwary's $27,200, 6-month, 8% note for the amount due. Collected Sheldon Company note in full. Received payment in full from Willingham Company on the amount due. Accepted Potter Inc.'s $24,200, 3-month, 6% note in settlement of a past-due balance on account. Aug. Received payment in full from Patwary Company on note due. 18 25 Sept. 1 The Potter Inc. note was dishonored. Potter Inc. is not bankrupt; future payment is anticipated. Sold $11,190 of merchandise to Stanbrough Company and accepted a $11,190, 6-month, 9% note for the amount due