On January 1, 2017, Harter Company had Accounts Receivable $127,000, Notes Receivable $26,400, and Allowance for Doubtful Accounts $14,400. The note receivable is from Willingham Company. It is a 4-month, 7% note dated December 31, 2016. Harter Company prepares financial statements annually at December 31. During the year, the following selected transactions occurred.

Jan. 5		Sold $22,200 of merchandise to Sheldon Company, terms n/15.
20		Accepted Sheldon Companys $22,200, 3-month, 6% note for balance due.
Feb. 18		Sold $11,600 of merchandise to Patwary Company and accepted Patwarys $11,600, 6-month, 7% note for the amount due.
Apr. 20		Collected Sheldon Company note in full.
30		Received payment in full from Willingham Company on the amount due.
May 25		Accepted Potter Inc.s $9,200, 3-month, 7% note in settlement of a past-due balance on account.
Aug. 18		Received payment in full from Patwary Company on note due.
25		The Potter Inc. note was dishonored. Potter Inc. is not bankrupt; future payment is anticipated.
Sept. 1		Sold $11,600 of merchandise to Stanbrough Company and accepted a $11,600, 6-month, 8% note for the amount due.

Journalize the transactions.

list of accounts:

please include all calculations. thank you

Date Account Titles and Explanation Debit Credit