On January 1, 2022, Sheridan Compary had Accounts Receivable $143,000, Notes Receivable $34,800, and Allowance for Doubtful Accounts $22,900. The note receivable is from Wilingham Company. It it, , 4-month, 8% note dated December 31.2021 .5 . Company prepares financial statements annually at December 31 . During the year, the following selected transactions occurred. Jan.5 Sold $29,200 of merchandise to Sheldon Company, terms n/15. 20 Accepted Sheldon Compary's $29,200,3-month, 7% note for balance due. Feb. 18 Sold $21,400 of merchandise to Patwary Company and accepted Patwary's $21,400,6-month, 8\% note for the amount due. Apr. 20 Collected Sheldon Compary note in full. 30 Received payment in full from Willingham Company on the amount due. May 25 Accepted Potter Inc:' $14,400,3 month, 6% note in settlement of a past-due balance on account. Aug. 18 Received payment in full from Patwary Compary on note due. 25 The Potter Inc note was dishonored. Potter Inc. is not bankrupt: future payment is anticipated. Sept. 1 Sold $11,700 of merchandise to Stanturough Company and accepted a $11,700,6-month, 9% note for the amount due Journalize the transactions. (Omit cost of noods soli entries) (Credit account tifles are outomotically indented when amount is entered Do not indent manually. Record journal entries in the onder presented in the problem]