On January 1, 2022. Harvee Company had Accounts Receivable of $54 200 and Allowance for Doubtful Accounts of $3.700. Harvee Company prepares financial statements annually. During the year, the following selected transactions occurred: Jan. 5 Feb. 2 12 26 Sold $4.000 of merchandise to Rian Company, terms /30. Accepted a $4,000, 4-month, 9% promissory note from Rian Company for balance due Sold $12,000 of merchandise to Cato Company and accepted Cato's $12.000, 2 month, 10% note for the balance due Sold $5,200 of merchandise to Malcolm Co. terms 10. Accepted a $5,200, 3-month, 8% note from Malcolm Co. for balance due. Collected Cato Company note in full Collected Rian Company note in full. Sold $2,000 of merchandise to Gerri Inc. and accepted a $2,000, 6-month, 12% note for the amount due Apr. 5 12 June 2 15 5200 Feb. 26 Accounts Receivable 5200 Sales Revenue 5200 Apr.5 Notes Receivable 5200 Accounts Receivable 12200 Apr. 12 Cash 3700 Notes Receivable 3700 Interest Revenue 120 June 2 Cash 120 Notes Receivable 120 interest Roven 2000 June 15 Notes Receivable 2000 Sales Revenue