On January 1, 2017, Metlock, Inc. had Accounts Receivable of $50,700 and Allowance for Doubtful Accounts of $3,600. Metlock, Inc. prepares financial statements annually. During the year, the following selected transactions occurred:

Jan. 5		Sold $4,500 of merchandise to Rian Company, terms n/30.
Feb. 2		Accepted a $4,500, 4-month, 9% promissory note from Rian Company for balance due.
12		Sold $9,600 of merchandise to Cato Company and accepted Catos $9,600, 2-month, 9% note for the balance due.
26		Sold $11,900 of merchandise to Malcolm Co., terms n/10.
Apr. 5		Accepted a $11,900, 3-month, 8% note from Malcolm Co. for balance due.
12		Collected Cato Company note in full.
June 2		Collected Rian Company note in full.
15		Sold $2,200 of merchandise to Gerri Inc. and accepted a $2,200, 6-month, 11% note for the amount due.

Journalize the transactions. (Omit cost of goods sold entries.)

List of accounts to use in journalizing entries

Accounts Payable Accounts Receivable Accumulated Depreciation-Equipment Allowance for Doubtful Accounts Bad Debts Expense Cash Common Stock Cost of Goods Sold Dividends Income Tax Expense Income Taxes Payable Interest Receivable Interest Revenue Inventory No Entry Notes Receivable Other Operating Expenses Other Receivables Retained Earnings Sales Discounts Sales Returns and Allowances Sales Revenue Service Charge Expense Supplies Supplies Expense

Date Account Titles and Explanation Debit Credit Jan. 5 Sales Revenue 4500 Cost of Goods Sold 4500 Feb. 2 v | | Notes Receivable 4500 Cost of Goods Sold 4500 Feb. 12 Notes Receivable 9600 Cost of Goods Sold 9600 Feb. 26 Sales Revenue 11900 Cost of Goods Sold 11900 Apr 5 11 Notes Receivable 11900 Apr.12 Cash 9600 Cost of Goods Sold 9600 No Entry June 2 Cash 4500 Accounts Payable 4500 No Entry June 15 Sales Revenue 2200 Cost of Goods Sold 2200