On January 1, 2022, Kingbird, Inc. had Accounts Receivable of $49,900 and Allowance for Doubtful Accounts of $3,500. Kingbird, Inc. prepares financial statements annually. During the year, the following selected transactions occurred:

Jan. 5		Sold $3,450 of merchandise to Rian Company, terms n/30.
Feb. 2		Accepted a $3,450, 4-month, 8% promissory note from Rian Company for balance due.
12		Sold $11,800 of merchandise to Cato Company and accepted Catos $11,800, 2-month, 9% note for the balance due.
26		Sold $5,300 of merchandise to Malcolm Co., terms n/10.
Apr. 5		Accepted a $5,300, 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 $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.)