On January 1, 2022, Splish Brothers Inc. had Accounts Receivable of $54,800 and Allowance for Doubtful Accounts of $3,400. Splish Brothers Inc. prepares financial statemerits annually. During the year, the following selected transactions occurred: Jan. 5 Sold $3,900 of merchandise to Rian Company, terms /30. Feb. 2 Accepted a $3,900, 4-month, 8% promissory note from Rian Company for balance due. Sold $9,900 of merchandise to Cato Company and accepted Cato's $9.900, 2-month, 10% note for the balance due. 26 Sold $5,700 of merchandise to Malcolm Co., terms /10. Apr. 5 Accepted a $5.700. 3-month, 8% note from Malcolm Co. for balance due. Collected Cato Company note in full. June 2 Collected Rian Company note in full. Sold $2,000 of merchandise to Gerri Inc, and accepted a $2,000, 6-month, 13% note for the amount due. 12 12 15 Journalize the transactions. (Omit cost of goods sold entries. (Credit account titles are culornatically indented when amount is entered, Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Accounts Receivable 3900