On January 1, 2015, Harter Company had Accounts Receivable $135, 500, Notes Receivable $40, 800, and Allowance for Doubtful Accounts $29, 800. The note receivable is from Willingham Company. It is a 4-month, 9% 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