On January 1, 2017,Concord Corporationhad Accounts Receivable of $54,000and Allowance for Doubtful Accounts of $3,500.Concord Corporationprepares financial statements annually. During the year, the following selected transactions occurred:

Jan.

5 Sold $4,800of merchandise to Rian Company, terms n/30.

Feb.

2 Accepted a $4,800,4-month,10% promissory note from Rian Company for balance due.

12 Sold $13,500of merchandise to Cato Company and accepted Cato's $13,500,2-month,10% note for the balance due.

26 Sold $12,300of merchandise to Malcolm Co., terms n/10.

Apr.

5 Accepted a $12,300,3-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 $1,900of merchandise to Gerri Inc. and accepted a $1,900,6-month,12% note for the amount due.

How do you write these as debts and credits