On January 1, 2019, Whispering Winds Corp. had Accounts Receivable $130,400, Notes Receivable $34,800, and Allowance for Doubtful Accounts $22,900. The note receivable is from Willingham Company. It is a 4-month, 9% note dated December 31, 2018. Whispering Winds Corp. prepares financial statements annually at December 31. During the year, the following selected transactions occurred. Jan. 5 Sold $29,900 of merchandise to Sheldon Company, terms n/15. 20 Accepted Sheldon Companys $29,900, 3-month, 8% note for balance due. Feb. 18 Sold $18,600 of merchandise to Patwary Company and accepted Patwarys $18,600, 6-month, 9% 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 $15,600, 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 $12,000 of merchandise to Stanbrough Company and accepted a $12,000, 6-month, 10% note for the amount due. Journalize the transactions. (Omit cost of goods sold entries.) (Round intermediate calculations to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)