On January 1, 2022, Blue Spruce Corp. had Accounts Receivable of $50,200 and Allowance for Doubtful Accounts of $3,600. Blue Spruce Corp. prepares financial statements annually. During the year, the following selected transactions occurred; Jan 5 Sold $3,300 of merchandise to Rian Company, terms n/30. Feb. 2 Accepted a $3,300,4-month, 8% promissory note from Rian Company for balance due. 12 Sold $11.700 of merchandise to Cato Company and accepted Cato's $11.700, 2-month, 10% note for the balance due. 26 Sold $5,000 of merchandise to Malcolm Co, terms 1/10. Apr. 5 Accepted a $5,000, 3-month. 9% note from Malcolm Co. for balance due. 12 Collected Cato Company note in full. June 2 Collected Rian Company note in full. 15 Sold 52,200 of merchandise to Gerri Int, and accepted a $2.200, 6-month, 13% note for the amount due. Journalize the transactions. (Omit cost of goods sold entries. (Credit account titles are automatically indented when amount is entered Do not inderit manually. Record journal entries in the order presented in the problem)